Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1966 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1966 (9) TMI 97 - SC - VAT and Sales TaxWhether Parliament can enact a law imposing tax on the supply of materials used in building contracts? Held that:- Appeal allowed. We consider that the orders of assessment of sales tax made by the respondent for the two assessment years 1960-61 and 1961-62 are illegal in so far as the hire-purchase transactions are included in the computation of the taxable turnover of the appellant. We accordingly hold that these appeals should be allowed and a writ in the nature of certiorari should be granted for quashing the orders of assessment made by the respondent for the two assessment years in question and that a writ in the nature of mandamus should be issued ordering the respondent to make fresh assessments in accordance with law
|