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TMI Blog1994 (2) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... oner in O.P. No. 9192 of 1992 had undertaken the work of remetalling or grouting of road, while the petitioner in O.P. No. 2291 of 1993 did the work of laying cables. All the materials for the execution of these works are supplied by the Electricity Board and the petitioners only supply the labour. As the petitioners put it, the work is a labour oriented one without any supply of materials. The E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the works. The Forty-sixth Amendment to the Constitution has introduced clause (29-A) to article 366 defining "tax on the sale or purchase of goods" as inclusive of a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract. The definition of "sale" in section 2(xxi) of the Act was thereafter amended with effect from April 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of property in goods in the execution of works contract in which case, deduction of tax is directed at the rates mentioned. None can find fault with these directions. The third clause relates to contractors who have exercised the option to pay tax at the compounded rate under section 7(7) of the Act, in which case, deduction is directed of the amount so payable. I do not find anything in the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als will arise. But, that question does not arise in these cases where no transfer of property in goods is involved in respect of the contracts mentioned. 5.. The respondents are therefore directed to look into the matter and make payment to the petitioners of any amount which has been withheld from them in respect of works contracts not involving any transfer of property in goods whether as good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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