https://www.taxtmi.com/caselaws?id=163991 The Bombay High Court upheld the Maharashtra works contract tax provisions, holding that they were within the State's legislative competence and not unconstitutional on the ground urged. After the Forty-sixth Amendment, the State may tax the value of goods involved in the execution of a works contract. The impugned provisions did not levy tax on an outside-State sale or purchase as such; section 2(m) merely adopted the purchase price of goods brought from outside the State as the basis for determining sale price, and section 2(p) used that value to compute turnover. The provisions were treated as a valuation mechanism for goods transferred in works contracts within the State. en-us Fri, 07 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163991 The Bombay High Court upheld the Maharashtra works contract tax provisions, holding that they were within the State's legislative competence and not unconstitutional on the ground urged. After the Forty-sixth Amendment, the State may tax the value of goods involved in the execution of a works contract. The impugned provisions did not levy tax on an outside-State sale or purchase as such; section 2(m) merely adopted the purchase price of goods brought from outside the State as the basis for determining sale price, and section 2(p) used that value to compute turnover. The provisions were treated as a valuation mechanism for goods transferred in works contracts within the State. Case-Laws VAT and Sales Tax Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163991