https://www.taxtmi.com/caselaws?id=157479 After section 5(3) of the Rajasthan Sales Tax Act, 1954 and rule 29(2)(i) of the Rajasthan Sales Tax Rules, 1955 were struck down, sales tax could not be levied on goods and materials involved in works contracts under the remaining provisions. The Forty-sixth Amendment expanded the concept of sale to cover transfer of property in goods in works contracts, but a valid State charging provision was still required. Section 5(3) was the specific levy provision for such contracts, and its invalidity went to the root of the charge. The remaining provisions, the circular, and the deduction mechanism could not substitute for an express statutory foundation, so a fresh charging provision was necessary. en-us Mon, 28 Feb 1994 00:00:00 +0530 Sat, 05 Oct 2013 18:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157479 After section 5(3) of the Rajasthan Sales Tax Act, 1954 and rule 29(2)(i) of the Rajasthan Sales Tax Rules, 1955 were struck down, sales tax could not be levied on goods and materials involved in works contracts under the remaining provisions. The Forty-sixth Amendment expanded the concept of sale to cover transfer of property in goods in works contracts, but a valid State charging provision was still required. Section 5(3) was the specific levy provision for such contracts, and its invalidity went to the root of the charge. The remaining provisions, the circular, and the deduction mechanism could not substitute for an express statutory foundation, so a fresh charging provision was necessary. Case-Laws VAT and Sales Tax Mon, 28 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157479