TMI Blog1991 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Sales Tax Act. The certificate was amended on September 26, 1987, as applied for by the respondent/ assessee. Thereafter, the assessing authority felt that "tyre retreading" does not amount to "sale" as defined in section 2(g) of the Central Sales Tax Act. It was held that "tyre retreading" was only works contract. On that basis, it was held that section 8(1) and 8(3) of the Central Sales Tax Act is inapplicable to the retreading activities of the assessee/respondent. As soon as this aspect was found out, the amendment effected to the registration certificate under the Central Sales Tax Act including items required for tyre retreading business was cancelled. The assessee/ respondent took up the matter in appeal before the Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is made by the Constitution Forty-sixth Amendment, which contains the extended definition of the words "tax on sale or purchase of goods" in article 366, clause (29A) in the following terms: "366. Definitions.-In this Constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say- 29A. 'Tax on the sale or purchase of goods' includes- (a) ........................ (b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract; (c) to (f) ........................ and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Sales Tax Act. It was argued that the Constitution Forty-sixth Amendment would certainly give authority to the competent Legislatures-to make provisions for the taxation of transfer of property in execution of such contracts. But, it is essential that the appropriate law (herein "the Central Sales Tax Act") should adopt and make appropriate provision or amendment in the definition of the word "sale" in the Central Sales Tax Act. That has not been done. In the absence of any amendment to section 2(g) of the Central Sales Tax Act, it was erroneous to read into the said definition the content of article 366, clause (29A). Counsel for the assessee submitted that when once the Constitution has been amended, its provisions should for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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