1986 (11) TMI 361

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....tutional invalidity of clauses 2(iii)(a) and 2(viii) of Act 18 of 1985 is concluded by the decision of this Court in W.P. No. 841 of 1985 and batch, dated 3rd November, 1986 (Padmaja Commercial Corporation v. Commercial Tax Officer [1987] 66 STC 26) wherein it is held that the proceedings for levy of sales tax on works contract is valid. The learned counsel for the petitioner however contends t....