https://www.taxtmi.com/caselaws?id=159042 The Forty-sixth Amendment and the amended definition of "business" under the Meghalaya Finance (Sales Tax) Act expanded taxable transactions so that transfer of property in goods involved in execution of a works contract is treated as a sale. Applying that framework, the Gauhati HC held that the petitioner's photo-processing activity fell within the enlarged statutory concept of business and could be subjected to tax enforcement. The Court also held that judicial review under Article 226 does not permit re-appreciation of the tax authority's merits absent a jurisdictional or procedural infirmity. The impugned check-post endorsements and communications were therefore within jurisdiction and the writ challenge failed. en-us Wed, 12 Jun 1996 00:00:00 +0530 Wed, 13 Nov 2013 17:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159042 The Forty-sixth Amendment and the amended definition of "business" under the Meghalaya Finance (Sales Tax) Act expanded taxable transactions so that transfer of property in goods involved in execution of a works contract is treated as a sale. Applying that framework, the Gauhati HC held that the petitioner's photo-processing activity fell within the enlarged statutory concept of business and could be subjected to tax enforcement. The Court also held that judicial review under Article 226 does not permit re-appreciation of the tax authority's merits absent a jurisdictional or procedural infirmity. The impugned check-post endorsements and communications were therefore within jurisdiction and the writ challenge failed. Case-Laws VAT and Sales Tax Wed, 12 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159042