Court : Sales Tax Tribunal STT Rajasthan
Decided on : Aug-27-1998
..... has been admitted. it is alleged that a works contract cannot be treated to be an indivisible contract after coming into the force of the constitution (forty-sixth) amendment act, 1982 (amendment act). a works contract is to be treated as a divisible one consisting of two parts--one for the supply of material and the other for the supply of ..... and were dismissed. the present matters before us related to the period subsequent to the amendment act. shri gupta has placed his reliance on another judgment of allahabad high court, bench lucknow, in s.t.r. no.16/1991, commissioner of sales tax, uttar pradesh v. indian hume pipe company ltd. decided on july 21, 1995. this judgment is of no ..... in indian hume pipe company ltd. v. state of orissa decided on december 10, 1991 a copy of which has been placed on record as annexure 10. this judgment is of no help to the case of the applicant-company. the works contract in that case related to a period prior to the coming into force of the amendment act in .....
Tag this Judgment!