It then went on to say that all the sub-clauses of Article A serve to bring transactions where essential ingredients of a 'sale' as defined in the Sale of Goods Act, are absent, with in the ambit of purchase or sale for the purposes of levy of sales tax.
It is really used in two senses of bestowing labour and that upon which labour has been bestowed. The transaction does not cease to be a works contract merely because it may include other obligations. The Court observed that the object of the new definition introduced in clause A of Article of the Constitution was to enlarge the scope of the expression "tax of sale or purchase of goods" wherever it occurs in the Constitution so that it may include within its scope any transfer, delivery or supply of goods that may take place under any of the transactions referred to in sub-clauses a to f.
It is submitted that the term "works" would include the final product and, therefore, a works contract cannot be confined to a contract to provide labour and services but is a contract for undertaking or for bringing into existence some "works".
Since, the taxable event is the transfer of property in goods involved in the execution of a works contract and the said transfer of property in such goods takes place when the goods are incorporated in the works, the value of the goods which can constitute the measure for the levy of the tax has to be the value of the goods at the time of incorporation of the goods in works and not the cost of acquisition of the goods by the contractor.
That would not necessarily convert the contract into one of sale of those materials Hence, to guarantee; be surety for; promise; to accept or take over as a charge; to accept responsibility for the care of. Bhat, however, submits that the statement of law in Raheja Development1 that when a completed building is sold, there is no works contract and, therefore, no liability to tax, may not be correct statement of law.
It was there contended that a mining lease was tantamount to a contract for the supply of goods to the appropriate Government and it was held that the contention must fail. The flat purchaser does not have any control over the type and standard of the material to be used in the construction of the building.
Nariman that these conclusions are incorrect for, a the well known tests to determine as to whether a particular contract is a "works contract" or "contract of sale" have not been adverted to; b the contract is not read as a whole.
It is contended that the distinguishing factors that have been laid down in Purshottam Premji9 which were relied on by the Law Commission should be considered as the only tests to differentiate a works contract and a contract for sale.
It is argued that after insertion of Article A b in the Constitution, the transfer of movable property in a works contract is deemed to be sale even though it is not a sale as per the Sale of Goods Act. The States have now been conferred with the power to tax indivisible contracts of works.
Learned Advocate General and learned senior counsel for Maharashtra submit that the term "works contract" is nothing but a contract in which one of the parties is obliged to undertake or to execute works. It is well settled that the difference between contract of service and contract for sale of goods, is, that in the former, there is in the person performing work or rendering service no property in the things produced as a whole notwithstanding that a part or even the whole of materials used by him had been his property.
The definition of expression "tax on sale or purchase of the goods" is contained in clause A. The judgment and order of the High Court is under appeal by special leave. Only the value addition made to the goods transferred after the agreement is entered into with the flat purchaser can be made chargeable under MVAT Act.
Venkatraman, learned senior counsel for Builders Association while highlighting the background in which clause A came to be inserted in Article and drawing distinction between a conventional sale and a works contract submits that 'transfer' is imminent and indispensable requirement in both but in the case of a conventional sale, property in goods gets transferred as intended by the parties while in a works contract, property in goods get transferred through accretion.
Reference was also made to a decision of this Court in P. Learned Advocate General for Maharashtra was right in his submission that the term "works contract" cannot be confined to a contract to provide labour and services but is a contract for undertaking or bringing into existence some "works".
To engage to look after or attend to, as to undertake a patient or guest. Thirdly, that amended definition under Article A has not conferred on the States a larger freedom than what they had before the amendment in regard to their power to levy sales tax under Entry 54 of the State List.
The emphasis is on the transfer of property in goods - whether as goods or in some other form. Venkatraman that Section 2 24 of MVAT Act and Rules 58 and 58 1A of MVAT Rules seek to redefine the taxable event by moving away from theory of accretion to transfer of immovable property by way of conveyance and that renders these provisionsun constitutional.
This Court said that Section 9- A was a statutory provision which imposed a disqualification on a citizen; it was, therefore, unreasonable to take a general or broad view, ignoring the essentials of the section and the intention of the legislature.AVTAR SINGH Bhadana - Politician, faridabad.
likes · talking about this. Politician. Home→Loksabha →HARYANA→FARIDABAD→AVTAR SINGH BHADANA(Criminal & Asset Declaration) Loksabha AVTAR SINGH BHADANA Reliance Tax Saver Fund Growth Plan Account Polio No. E+10 Sum Invest 5 Mauja Anagpur District Faridabad Haryana Area 1/3 Share In Join Name Shri Sant Ram And Kartar Singh Total 2 Bigha 13 B.
Avtar Singh Bhadana, New Delhi, India. 61, likes · 77 talking about this. MLA Meerapur Assembly (16) Uttar Pradesh (Member of the 10th, 13th(U.P.). Kartar Singh Bhadana Latest Breaking News, Pictures, Videos, and Special Reports from The Economic Times.
Kartar Singh Bhadana Blogs, Comments and Archive News on agronumericus.com Actor Akshay Kumar, not him real name, a famous actor name in India film industry (also called as Bollywood Industry) was born on 9 th of September in Bhatia family in Amritsar, Punjab. His real name is Rajiv Hari Om Bhatia, but his is mostly known with stage name, Akshay Kumar.
Career: First time in the bollywood industry, he was seen first time in movie Saugandh released in Kartar Singh Bhadana is an Indian politician and a member of the 16th Legislative Assembly of Uttar Pradesh of India.
He represents the Khatauli constituency of Uttar Pradesh and is a member of the Rashtriya Lok Dal political party.Download