TMI Blog1994 (2) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... as "the Act ") and two subsequent notifications dated March 24, 1989, annexures P-7 and P-8 issued by the State of Haryana, making it obligatory on the contractee responsible for making any payment or discharging any liability on account of valuable consideration payable for execution of a works contract involving transfer of property in goods at the rate of 2 per cent of the amount paid. The vire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Sales Tax Act or sale in the course of import or export under section 5 of the Central Sales Tax Act and it was not permissible for the State Legislature to make law imposing tax on such deemed sales and, therefore, notifications issued by the State of Haryana, annexures P-7 and P-8, were beyond the legislative competence of the State. Strong reliance was placed upon a judgment of their Lord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssments have not been finalised by the Assessing Authority. Petitioner, if he has not already filed the returns for the relevant assessment years may do so within two months from today. If the returns have already been filed or the returns which might be filed within two months from this date should be finalised by the Assessing Authority within six months from today, if not already finalised. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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