https://www.taxtmi.com/caselaws?id=160309 Section 25-A of the Bihar Finance Act, 1981 was unconstitutional to the extent it authorised advance deduction of tax at source from works-contract bills on transfers of property in goods falling within inter-State trade or commerce, outside the State, import transactions, or declared goods. The Court held that, after the Forty-sixth Amendment, such deemed sales remain subject to article 286 and the limits in sections 3, 4, 5, 14 and 15 of the Central Sales Tax Act, so a State cannot collect tax in advance on transactions beyond its competence. The provision was also invalid insofar as it reached labour charges and other service components, because only the value of goods involved in the contract is taxable. en-us Mon, 19 Jul 1999 00:00:00 +0530 Sat, 14 Dec 2013 13:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160309 Section 25-A of the Bihar Finance Act, 1981 was unconstitutional to the extent it authorised advance deduction of tax at source from works-contract bills on transfers of property in goods falling within inter-State trade or commerce, outside the State, import transactions, or declared goods. The Court held that, after the Forty-sixth Amendment, such deemed sales remain subject to article 286 and the limits in sections 3, 4, 5, 14 and 15 of the Central Sales Tax Act, so a State cannot collect tax in advance on transactions beyond its competence. The provision was also invalid insofar as it reached labour charges and other service components, because only the value of goods involved in the contract is taxable. Case-Laws VAT and Sales Tax Mon, 19 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160309