https://www.taxtmi.com/caselaws?id=157425 Sections 25B and 26 of the Haryana General Sales Tax Act, 1973, and the notifications issued under them, were treated as valid because an earlier Division Bench had already upheld them and no fresh ground was shown to depart from that view. The challenge that the levy on works contract turnover exceeded the State's legislative competence also failed, as the court held the Haryana provisions materially different from the Rajasthan scheme considered in Gannon Dunkerley and found the levy not invalid on the ground that the transactions involved deemed sales. The levy was sustained, subject to observations on filing and finalisation of returns and any consequential refund according to law. en-us Mon, 14 Feb 1994 00:00:00 +0530 Sat, 05 Oct 2013 15:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157425 Sections 25B and 26 of the Haryana General Sales Tax Act, 1973, and the notifications issued under them, were treated as valid because an earlier Division Bench had already upheld them and no fresh ground was shown to depart from that view. The challenge that the levy on works contract turnover exceeded the State's legislative competence also failed, as the court held the Haryana provisions materially different from the Rajasthan scheme considered in Gannon Dunkerley and found the levy not invalid on the ground that the transactions involved deemed sales. The levy was sustained, subject to observations on filing and finalisation of returns and any consequential refund according to law. Case-Laws VAT and Sales Tax Mon, 14 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157425