https://www.taxtmi.com/caselaws?id=280399 The Supreme Court set aside the assessment orders, ruling that the Sales Tax Acts on "works contracts" were constitutionally valid under the Travancore-Cochin General Sales Tax Act. The Court held that the agreement under Article 278 between the Union and the State Government superseded the State's authority to levy taxes on "works contracts," rendering the assessments invalid. The appellant's contentions regarding the non-fixation of percentages by the Board of Revenue were not explicitly addressed as the assessments were deemed invalid based on the agreement. en-us Tue, 13 Aug 1963 00:00:00 +0530 Fri, 03 May 2019 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280399 The Supreme Court set aside the assessment orders, ruling that the Sales Tax Acts on "works contracts" were constitutionally valid under the Travancore-Cochin General Sales Tax Act. The Court held that the agreement under Article 278 between the Union and the State Government superseded the State's authority to levy taxes on "works contracts," rendering the assessments invalid. The appellant's contentions regarding the non-fixation of percentages by the Board of Revenue were not explicitly addressed as the assessments were deemed invalid based on the agreement. Case-Laws VAT and Sales Tax Tue, 13 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280399