https://www.taxtmi.com/caselaws?id=157326 After the Forty-sixth Amendment, a State may tax only the value of goods involved in execution of a works contract, not the labour or service component. Section 5(3) of the Rajasthan Sales Tax Act, as construed with the turnover and deduction provisions, was treated as operating only on the taxable value of goods and thus within legislative competence. Rule 29(2) was described as a workable assessment method for determining deductible labour charges and taxable turnover, while rule 46(2) was treated as a recovery mechanism to secure tax collection through deduction at source. The challenged provisions were therefore sustained as valid machinery provisions. en-us Tue, 03 Sep 1991 00:00:00 +0530 Fri, 04 Oct 2013 12:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157326 After the Forty-sixth Amendment, a State may tax only the value of goods involved in execution of a works contract, not the labour or service component. Section 5(3) of the Rajasthan Sales Tax Act, as construed with the turnover and deduction provisions, was treated as operating only on the taxable value of goods and thus within legislative competence. Rule 29(2) was described as a workable assessment method for determining deductible labour charges and taxable turnover, while rule 46(2) was treated as a recovery mechanism to secure tax collection through deduction at source. The challenged provisions were therefore sustained as valid machinery provisions. Case-Laws VAT and Sales Tax Tue, 03 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157326