Court : Sales Tax Tribunal STT Tamil Nadu
Decided on : Dec-15-1998
Reported in : (2006)143STC629Tribunal
..... .serial type of works contract labour or other charges as a percentage valueno. of the works contract.(1) (2) (3) 6. section 3-b of the act has been substituted after the 46th amendment to article 366 of the constitution and clause (29a) is the relevant passage in the article which reads as follows : (a) a tax on the transfer, ..... article 366(29a) of the constitution of india as the definition of "sale" under section 2(n)(ii) is not in consonance with the constitutional provisions under 46th amendment to the constitution.the third ground relates to the percentage fixed towards the labour charges at 30 per cent under rule 6-b of the tamil nadu general sales tax ..... petitioners in that case took the matter on appeal to supreme court, but they withdrew the appeal without pressing it, as is reported in [1996] 103 stc 363 (south indian photographic and allied traders association v. state of tamil nadu). as the points raised in these o.ps. and t.p. have been directly covered by the above decision, .....
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