https://www.taxtmi.com/caselaws?id=249241 The Tripura VAT framework as applied to works contracts was construed as constitutionally valid because it was read harmoniously with Articles 269 and 286, entry 54 of List II, and Article 366(29A), while section 41 excluded inter-State, outside-State, import and export transactions from the charging net. The definitions of sale, sale price and turnover, and the charging and deduction scheme, were upheld because they permitted exclusion of labour, services and related charges, while declared goods remained subject only to the Central Sales Tax Act limits. Section 5(2)(c) and rule 7A were also sustained, but rule 7A was held to be prospective only and not retrospectively applicable. en-us Wed, 09 Oct 2013 00:00:00 +0530 Tue, 08 Jul 2014 11:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249241 The Tripura VAT framework as applied to works contracts was construed as constitutionally valid because it was read harmoniously with Articles 269 and 286, entry 54 of List II, and Article 366(29A), while section 41 excluded inter-State, outside-State, import and export transactions from the charging net. The definitions of sale, sale price and turnover, and the charging and deduction scheme, were upheld because they permitted exclusion of labour, services and related charges, while declared goods remained subject only to the Central Sales Tax Act limits. Section 5(2)(c) and rule 7A were also sustained, but rule 7A was held to be prospective only and not retrospectively applicable. Case-Laws VAT and Sales Tax Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249241