https://www.taxtmi.com/caselaws?id=161772 A later Supreme Court ruling on works contracts prevailed over Rainbow Colour Lab for photography-related processing contracts, because after the Forty-sixth Amendment the State may bifurcate a works contract and tax the value of goods involved in execution even where the goods element is incidental. A provision earlier declared unconstitutional does not revive merely because a later decision states a different principle for another enactment; revival requires the same provision to be upheld or the constitutional defect to be removed. On that basis, entry 25 of the Sixth Schedule remained unenforceable, and the circular and consequential proceedings could not be sustained. en-us Wed, 30 Jul 2003 00:00:00 +0530 Thu, 06 Feb 2014 14:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161772 A later Supreme Court ruling on works contracts prevailed over Rainbow Colour Lab for photography-related processing contracts, because after the Forty-sixth Amendment the State may bifurcate a works contract and tax the value of goods involved in execution even where the goods element is incidental. A provision earlier declared unconstitutional does not revive merely because a later decision states a different principle for another enactment; revival requires the same provision to be upheld or the constitutional defect to be removed. On that basis, entry 25 of the Sixth Schedule remained unenforceable, and the circular and consequential proceedings could not be sustained. Case-Laws VAT and Sales Tax Wed, 30 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161772