TaxTMI 
TaxTMI 
1989 (9) TMI 355
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....y, section 21(1)(a)(i) thereof as inserted by the Bihar Finance Act, 1984 and rules 13-A and 26-A of the Bihar Sales Tax Rules, 1983 are ultra vires the Constitution of India, illegal, without jurisdiction, void and of no effect and unenforceable; (ii) A writ of or in the nature of certiorari be issued for quashing the notices, etc., as contained in annexure-7 series be not quashed; (sic) (iii) Any other appropriate writ(s) be issued, order(s) be passed and direction(s) be made as to your Lordships may appear fit and proper." 3.. By an order dated 24th May, 1988 this application was directed to be put up after disposal of C.W.J.C. No. 152 of 1988 (R). 4.. On 23rd August, 1989, the petitioners filed an application for amendment of the wr....
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....ompany Ltd., for the construction of 3.6 MGD sewage treatment plant at Southern Pumping Station, Jamshedpur, which job consists of mechanical, electrical, structural and earth works, etc. 9.. The petitioners have further asserted that for execution of the aforementioned works contract, petitioner No. 1 has engaged a subcontractor, namely, M/s. Specon India Ltd., and the said sub-contractor executed that part of the contract which was assigned to him by the petitioners in accordance with the terms of the contract itself. 10.. The further case of the petitioners is that the aforementioned sub-contractor is paying sales tax in respect of the goods supplied by him for execution of the works contract in terms of the provisions of the Bihar Fin....
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....Act, as also the other provisions thereof came to the conclusion that sales tax is to be paid only in respect of such goods (in any form) which are supplied by the contractor to the principal in execution of the works contract. 14.. Thus, it is clear that a sub-contract if granted validly and in terms of the provisions of contract entered into by and between the principal and the main contractor is a part of the main contract itself. 15.. It is also clear that any goods supplied by the sub-contractor in execution of his portion of the job, would be relatable to supply of goods in execution of the works contract itself between the principal and the main contractor. So far as the principal is concerned, unless there exists a contrary inten....