https://www.taxtmi.com/caselaws?id=158087 The challenge concerned the tax treatment of works contract transactions and the deduction mechanism under the pre-amendment version of rule 8(4) of the Kerala General Sales Tax Rules, 1963. As the Government stated that no assessment or levy would be pursued under the old rule, the Court found no present prejudice requiring a constitutional ruling and declined to decide validity on what would have been an advisory basis. To avoid possible misuse of the unamended provision, the Court restrained the authorities from acting under rule 8(4) as it stood before amendment. en-us Fri, 17 Jun 1994 00:00:00 +0530 Wed, 16 Oct 2013 16:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158087 The challenge concerned the tax treatment of works contract transactions and the deduction mechanism under the pre-amendment version of rule 8(4) of the Kerala General Sales Tax Rules, 1963. As the Government stated that no assessment or levy would be pursued under the old rule, the Court found no present prejudice requiring a constitutional ruling and declined to decide validity on what would have been an advisory basis. To avoid possible misuse of the unamended provision, the Court restrained the authorities from acting under rule 8(4) as it stood before amendment. Case-Laws VAT and Sales Tax Fri, 17 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158087