https://www.taxtmi.com/caselaws?id=158342 A taxing provision dealing with works contracts was considered valid where, on its own terms, it did not authorise taxation beyond the State's constitutional competence over inter-State sales, outside sales, import or export sales. The Orissa Sales Tax Act definitions and charging provisions were treated as having internal safeguards, and the scheme was not struck down merely because disputes could arise in individual transactions. A pre-assessment show cause notice was also treated as premature for challenge because liability had not been finally determined and the assessee could raise all legal and factual objections before the assessing authority. en-us Thu, 23 Feb 1995 00:00:00 +0530 Mon, 21 Oct 2013 16:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158342 A taxing provision dealing with works contracts was considered valid where, on its own terms, it did not authorise taxation beyond the State's constitutional competence over inter-State sales, outside sales, import or export sales. The Orissa Sales Tax Act definitions and charging provisions were treated as having internal safeguards, and the scheme was not struck down merely because disputes could arise in individual transactions. A pre-assessment show cause notice was also treated as premature for challenge because liability had not been finally determined and the assessee could raise all legal and factual objections before the assessing authority. Case-Laws VAT and Sales Tax Thu, 23 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158342