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2011 (8) TMI 995 - HC - VAT and Sales TaxWhether the total value of the goods used in the execution of the works contract entered into between assessee, Delhi Development Authority or with National Building Construction Corporation could be treated to be a divisible part of the works contract so as to be subjected to levy of Central sales tax in view of the amendment introduced by addition of sub-clause (b) to clause (29A) of article 366 of the Constitution of India? Held that:- The contract entered into between the assessee and the Delhi Development Authority and the other contract between the assessee and National Building Construction Corporation stand divided into two parts because of the Constitutional Amendment in the definition of "sale" under article 366(29A)(b).It is clear that the paragraphs 41 to 44 deal with the constitutionality of the State law framed under entry 54 of the State List for imposing tax on "deemed sale" as per definition under article 366(29A)(b). Appeal dismissed.
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