https://www.taxtmi.com/caselaws?id=158055 The amended Kerala works-contract levy was upheld in substance because, after the Forty-sixth Amendment, the State may tax the transfer of property in goods involved in execution of a works contract, subject to article 366(29A)(b), article 286 and the Central Sales Tax Act. The compounded-rate option, deduction and withholding mechanism, and related collection provisions were treated as voluntary or ancillary machinery and therefore valid. However, the provisos to section 5(1)(iv)(b) were unconstitutional to the extent they confined the benefit to goods transferred without processing or manufacture, and rule 8(4)(b) was invalid insofar as it excluded labour charges connected with the goods involved in the contract. The offending words were severable. en-us Tue, 24 May 1994 00:00:00 +0530 Tue, 15 Oct 2013 17:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158055 The amended Kerala works-contract levy was upheld in substance because, after the Forty-sixth Amendment, the State may tax the transfer of property in goods involved in execution of a works contract, subject to article 366(29A)(b), article 286 and the Central Sales Tax Act. The compounded-rate option, deduction and withholding mechanism, and related collection provisions were treated as voluntary or ancillary machinery and therefore valid. However, the provisos to section 5(1)(iv)(b) were unconstitutional to the extent they confined the benefit to goods transferred without processing or manufacture, and rule 8(4)(b) was invalid insofar as it excluded labour charges connected with the goods involved in the contract. The offending words were severable. Case-Laws VAT and Sales Tax Tue, 24 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158055