Retrospective levy of sales tax on works contract - the very ...

VAT and Sales Tax

February 11, 2015

Retrospective levy of sales tax on works contract - the very basis on which Entry 25 of Schedule VI was declared as unconstitutional, has been found to be erroneous. In such circumstances, the legislature will be justified in enacting the law from the date when such a law was passed originally and that date is 01.07.1989 in the instant case - SC

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Retrospective levy of sales tax on works contract - the very ...

VAT and Sales Tax

February 11, 2015

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