https://www.taxtmi.com/caselaws?id=758301 Contracts executed for specific works at Mumbai and Secunderabad were held to be works contracts on the record, and the Tribunal's contrary view was not sustainable. Because the inclusion of works contracts within the definition of sale under Section 2(g) of the Central Sales Tax Act, 1956 took effect only from 11.05.2002, those contracts relating to assessment year 1999-2000 could not be taxed under the amended provision. The Tribunal's order was therefore set aside and the revision was allowed on the footing that the transactions were non-taxable for the relevant period. en-us Wed, 04 Sep 2024 00:00:00 +0530 Thu, 12 Sep 2024 07:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758301 Contracts executed for specific works at Mumbai and Secunderabad were held to be works contracts on the record, and the Tribunal's contrary view was not sustainable. Because the inclusion of works contracts within the definition of sale under Section 2(g) of the Central Sales Tax Act, 1956 took effect only from 11.05.2002, those contracts relating to assessment year 1999-2000 could not be taxed under the amended provision. The Tribunal's order was therefore set aside and the revision was allowed on the footing that the transactions were non-taxable for the relevant period. Case-Laws VAT / Sales Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758301