https://www.taxtmi.com/caselaws?id=157314 The 1984 amendments enlarging the definitions of dealer, goods, sale, turnover and works contract were upheld as consistent with the Forty-sixth Constitutional Amendment and the expanded meaning of sale under article 366(29-A)(b). Section 3-B of the Tamil Nadu General Sales Tax Act and the Fourth Schedule were also sustained because they could be read as taxing only the turnover representing transfer of property in goods involved in works contracts within constitutional limits. Rules 6-A and 6-B were struck down as unconstitutional and unenforceable because their flat deduction scheme and machinery did not adequately confine assessment to constitutionally taxable turnover. en-us Wed, 23 Dec 1992 00:00:00 +0530 Thu, 03 Oct 2013 18:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157314 The 1984 amendments enlarging the definitions of dealer, goods, sale, turnover and works contract were upheld as consistent with the Forty-sixth Constitutional Amendment and the expanded meaning of sale under article 366(29-A)(b). Section 3-B of the Tamil Nadu General Sales Tax Act and the Fourth Schedule were also sustained because they could be read as taxing only the turnover representing transfer of property in goods involved in works contracts within constitutional limits. Rules 6-A and 6-B were struck down as unconstitutional and unenforceable because their flat deduction scheme and machinery did not adequately confine assessment to constitutionally taxable turnover. Case-Laws VAT and Sales Tax Wed, 23 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157314