1966 (11) TMI 82

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....e Court in The Town Municipal Committee, Amraoti Taluq v. Ramchandra Vasudeo ChimoteA.I.R. 1964 S.C. 1166. and C. Rajagopalachari v. The Corporation of MadrasA.I.R. 1964 S.C. 1172., it has to be held that the only rate at which tax can be levied on works contract, if at all, is at 3 pies in the rupee as provided in section 3(1)(b) of the Travancore-Cochin General Sales Tax Act, 1125. In this case,....