Supreme Court allows retroactive sales tax on works contracts, fixing initial unconstitutionality due to Entry 25 error.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Retrospective levy of sales tax on works contract - the very basis on which Entry 25 of Schedule VI was declared as unconstitutional, has been found to be erroneous. In such circumstances, the legislature will be justified in enacting the law from the date when such a law was passed originally and that date is 01.07.1989 in the instant case - SC....