https://www.taxtmi.com/caselaws?id=157347 Maharashtra works contract tax legislation was analysed against the State's taxing power after the Forty-sixth Amendment and article 286 restrictions. The legislation was treated as valid because it excluded sales outside the State, in the course of import or export, and in inter-State trade, so the constitutional objection based on legislative competence failed. Section 6 of the 1989 Act and the 1991 amendment were also upheld because the levy was on the value of goods involved in execution of the contract, the deduction mechanism was held rational, and the legislature was not required to extend double-taxation relief retrospectively. en-us Thu, 25 Aug 1994 00:00:00 +0530 Fri, 04 Oct 2013 14:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157347 Maharashtra works contract tax legislation was analysed against the State's taxing power after the Forty-sixth Amendment and article 286 restrictions. The legislation was treated as valid because it excluded sales outside the State, in the course of import or export, and in inter-State trade, so the constitutional objection based on legislative competence failed. Section 6 of the 1989 Act and the 1991 amendment were also upheld because the levy was on the value of goods involved in execution of the contract, the deduction mechanism was held rational, and the legislature was not required to extend double-taxation relief retrospectively. Case-Laws VAT and Sales Tax Thu, 25 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157347