https://www.taxtmi.com/caselaws?id=157451 Section 6C of the Bengal Finance (Sales Tax) Act, 1941 is analysed as a valid levy on the purchase of goods for use in works contracts, with a rational classification of works contractors for tax purposes. The provision is also treated as not directly or immediately burdening free trade under articles 301 and 304(b), because it operates as a purchase tax rather than an economic barrier to movement of goods. On legislative competence, the text states that the levy targets the purchase event itself and is not a colourable attempt to tax the execution of an indivisible works contract; the constitutional challenge is therefore described as failing in entirety. en-us Fri, 25 Jun 1993 00:00:00 +0530 Sat, 05 Oct 2013 16:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157451 Section 6C of the Bengal Finance (Sales Tax) Act, 1941 is analysed as a valid levy on the purchase of goods for use in works contracts, with a rational classification of works contractors for tax purposes. The provision is also treated as not directly or immediately burdening free trade under articles 301 and 304(b), because it operates as a purchase tax rather than an economic barrier to movement of goods. On legislative competence, the text states that the levy targets the purchase event itself and is not a colourable attempt to tax the execution of an indivisible works contract; the constitutional challenge is therefore described as failing in entirety. Case-Laws VAT and Sales Tax Fri, 25 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157451