https://www.taxtmi.com/caselaws?id=162579 Declared goods involved in a works contract remain subject to the constitutional limits on State taxation, including article 286 and the statutory restrictions in sections 14 and 15 of the Central Sales Tax Act, 1956. The deemed sale created by article 366(29A)(b) does not remove those limits. Accordingly, declared goods used in execution of a works contract cannot be taxed above the section 15 ceiling of three per cent, while the Assam Value Added Tax Act, 2003 continues to apply at the ordinary rate to goods that are not declared goods. The commentary states that a 12.5 per cent levy on declared goods was without jurisdiction. en-us Fri, 10 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162579 Declared goods involved in a works contract remain subject to the constitutional limits on State taxation, including article 286 and the statutory restrictions in sections 14 and 15 of the Central Sales Tax Act, 1956. The deemed sale created by article 366(29A)(b) does not remove those limits. Accordingly, declared goods used in execution of a works contract cannot be taxed above the section 15 ceiling of three per cent, while the Assam Value Added Tax Act, 2003 continues to apply at the ordinary rate to goods that are not declared goods. The commentary states that a 12.5 per cent levy on declared goods was without jurisdiction. Case-Laws VAT and Sales Tax Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162579