https://www.taxtmi.com/caselaws?id=161742 Article 285 does not bar sales tax on transactions amounting to a sale, because the constitutional immunity is confined to direct taxation of Union property and not to indirect tax on sale transactions; Explanation II to section 2(14) of the Rajasthan Sales Tax Act, 1994, was therefore valid. Article 366(29A) authorises treating transfer of property in goods involved in execution of a works contract as a deemed sale, so section 2(38)(ii) was within legislative competence and constitutionally valid. The impugned departmental supply transactions were sustained. en-us Mon, 24 Mar 2003 00:00:00 +0530 Wed, 05 Feb 2014 15:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161742 Article 285 does not bar sales tax on transactions amounting to a sale, because the constitutional immunity is confined to direct taxation of Union property and not to indirect tax on sale transactions; Explanation II to section 2(14) of the Rajasthan Sales Tax Act, 1994, was therefore valid. Article 366(29A) authorises treating transfer of property in goods involved in execution of a works contract as a deemed sale, so section 2(38)(ii) was within legislative competence and constitutionally valid. The impugned departmental supply transactions were sustained. Case-Laws VAT and Sales Tax Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161742