https://www.taxtmi.com/caselaws?id=162365 Section 3-B(2)(b) of the Tamil Nadu General Sales Tax Act was upheld as valid because deduction from taxable turnover could be confined to goods used in the same commercial identity and not converted into a different commodity. The definition of sale in section 2(n)(ii) and the levy on transfer of property in goods involved in works contracts were held consistent with article 366(29A), so the constitutional challenge failed. The prescribed percentage for labour charges under rule 6-B was treated as a permissible presumptive formula where actual labour expenses were not established, and the challenge to it was rejected. en-us Tue, 15 Dec 1998 00:00:00 +0530 Tue, 25 Feb 2014 15:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162365 Section 3-B(2)(b) of the Tamil Nadu General Sales Tax Act was upheld as valid because deduction from taxable turnover could be confined to goods used in the same commercial identity and not converted into a different commodity. The definition of sale in section 2(n)(ii) and the levy on transfer of property in goods involved in works contracts were held consistent with article 366(29A), so the constitutional challenge failed. The prescribed percentage for labour charges under rule 6-B was treated as a permissible presumptive formula where actual labour expenses were not established, and the challenge to it was rejected. Case-Laws VAT and Sales Tax Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162365