Constitution (Forty‑sixth Amendment) Act, 1982

The Builders Association of India and other contractors challenged the levy of sales tax by several State governments on the turnover of works contracts after the Constitution (Forty‑sixth Amendment) Act, 1982 introduced clause 29A to Article 366, deeming the transfer of property in goods used in works contracts a "sal…

The Union of India challenged the Constitution (Ninety‑Seventh Amendment) Act, 2011 which inserted Part IXB (Arts.243ZH‑243ZT) on cooperative societies, arguing that it curtails the exclusive legislative power of States under Entry 32, List II and therefore required ratification by at least half of the States under Art…

Moulin Rouge Pvt Ltd, a restaurant that provides food, drinks and various services without separately charging for the food, was assessed sales tax and penalty for the years 1974-77 by the Commercial Tax Officer. The company relied on two Supreme Court judgments—Associated Hotels (1972) and Northern India Caterers (197…

The Supreme Court examined whether State governments could levy sales tax on the supply of food and drinks after the Constitution (Forty‑sixth Amendment) Act, 1982 inserted clause 29A in Article 366. The petitioners – restaurant owners in Tamil Nadu, residential‑hotel owners in Maharashtra and a halwai in Uttar Pradesh…

The State of Jharkhand challenged the sales‑tax assessment of Voltas Ltd., which was engaged in works contracts for air‑conditioning plants. The issue was whether, under the Bihar Sales Tax Act, only the value of goods sold in a works contract is taxable or whether other charges such as labour, design, and consumables …

M/s Aristo Printers Pvt. Ltd. prints lottery tickets for its customers and procures its own ink and processing chemicals. The Uttar Pradesh Trade Tax Officer levied tax under Section 3F(1)(b) of the Uttar Pradesh Trade Tax Act, 1948 on the value of the ink and chemicals, arguing that they were transferred to the custom…

M/s Diebold Systems supplied ATMs to banks under turnkey contracts that included supply, installation and commissioning. The Revenue sought service tax on 33% of the contract value, treating that portion as consideration for "commissioning or installation" under s.65(105)(zzd) of the Finance Act, 1994. The CESTAT held …

The State of Orissa appealed a High Court order that granted M/s B. Engineers & Builders Ltd. reimbursement of sales tax paid on works contracts executed between 1998‑99 and 2000‑01. The contracts contained Clause 45.2 of the General Conditions of Contract (GCC) which obliges the employer to reimburse sales tax on comp…

Skill Lotto Solutions Pvt. Ltd., an authorised agent for Punjab lotteries, filed a writ petition under Art.32 challenging the Central Goods and Services Tax Act, 2017 (CGST Act) on the grounds that the definition of ‘goods’ in s.2(52) – which includes actionable claims – is unconstitutional and that taxing lottery, bet…