https://www.taxtmi.com/caselaws?id=157669 Section 6D of the Bengal Finance (Sales Tax) Act, 1941 was treated as a self-contained levy for works contracts, but its operation remains subject to article 286 of the Constitution and sections 3, 4 and 5 of the Central Sales Tax Act, 1956. The Tribunal declined to lay down a general rule on whether tax can arise both at the sub-contractor stage and again when the main contractor completes the contract, because that depends on the contractual terms and facts of each case. It also refused to answer abstract inter-State and import questions on hypothetical facts. Commodities otherwise taxable under the West Bengal Sales Tax Act, 1954 could still fall within section 6D for works contract purposes, so the challenge on double-taxation grounds failed. en-us Fri, 27 Sep 1991 00:00:00 +0530 Wed, 09 Oct 2013 12:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157669 Section 6D of the Bengal Finance (Sales Tax) Act, 1941 was treated as a self-contained levy for works contracts, but its operation remains subject to article 286 of the Constitution and sections 3, 4 and 5 of the Central Sales Tax Act, 1956. The Tribunal declined to lay down a general rule on whether tax can arise both at the sub-contractor stage and again when the main contractor completes the contract, because that depends on the contractual terms and facts of each case. It also refused to answer abstract inter-State and import questions on hypothetical facts. Commodities otherwise taxable under the West Bengal Sales Tax Act, 1954 could still fall within section 6D for works contract purposes, so the challenge on double-taxation grounds failed. Case-Laws VAT and Sales Tax Fri, 27 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157669