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......................................................................................................................... Book Description Note : All the efforts have been made to avoid errors or omissions in this publication. In spite of this, being human being errors may creep; any mistake, error or discrepancy noted might be brought to our notice, which shall be taken care of in the next edition. This book is sold with the understanding that neither the author nor the publisher shall be responsible for any damage or loss of any kind, in any manner, there from. It is suggested that to avoid any doubt the reader should cross check all the facts, ratio, principles, decisions and contents of the referred case laws with original reported case laws. No part of this book may be reproduced or copied in any form or by any means [Graphic, electronic or mechanical, including photocopying, recording, taping or information retrieval systems] or reproduced on any dice, tape, perforated media or other information storage device, etc., without the written permission of the author. Breach of this condition is liable for legal action. All disputes are subject to Udaipur jurisdiction only ......................................................................................................................... Contents 1. Introduction 2. Definitions, Meaning and Interpretation of Import Words and Phrases 3. Concepts and Meaning of the Expressions 4. How to Distinguish between Different Contracts 5. Principles and Test for determination of Contract of Sale ‘Works Contracts and Other Contracts’ 6. Nature, Type, Form and Category of Works Contracts 7. History of the Relevant Constitution and Statutory Provisions and Judicial decisions 8. Difference of opinion amongst the various High Courts regarding taxability of works contracts 9. The Contract of Leving Sales Tax on Indivisible Works Contracts 10. Position after the decision of Hon’ble Supreme Court 11. Problems arose, Representations of from the State Governments and Recommendations of Law Commission 12. Objects of 46th Constitutional Amendments 13. Forty Sixth Amendments to the Constitution of India (46th Amendment Act, 1982) 14. Effects of 46th Amendments to the Constitution of India 15. Reactions of the State Governments and Contractors after Forty Sixth Amendment to the Constitution 16. Issue raised after forty sixth amendment to the Constitution of the India before courts for decision: 17. Principles lay down by hon’ble Supreme Court 18. General Principles with regard to Leving Tax on Works Contracts: Under the State Sales Tax Act by the Hon’ble Supreme Court 19. Impact of Terminology used in Definition of Sale 20. Divisibility of Works Contract 21. Power to Tax Works Contracts 22. Jurisdiction of the State to Tax in Case of Works Contract 23. Taxability of Works Contract 24. Situs of the Sale in the case of Interstate Works Contracts 25. Situs of the Sale in case of Works Contract with in the State 26. Burden of Proof 27. Composition Schemes for Works Contracts 28. Taxability of Sub-Contracts given by the Contractors 29. Goods Supplied by the Awarder/Employer/Contractee to the Contractor 30. Measures for Imposition of Tax 31. Consumables consumed in the Process of Execution of Works Contract 32. Labour and Services 33. Turnover in Relation to Works Contracts 34. Incidence of Tax & Liability to Pay Tax 35. Determination of Taxable Turnover of Works Contracts 36. Computation of Taxable Turnover 37. Rate of Tax on Works Contracts 38. Input Tax on Purchases of Goods used in Execution of Works Contract 39. Deduction of Tax at source on Works Contract 40. Refunds in the Case of Works Contracts ......................................................................................................................... Author Details Shri Aziz Mohammad Sheikh, M.Com., FCA is a fellow member of the Institute of Chartered Accountants Of India. He has been working professionally in the field of Accounting profession, Audit, Indirect Taxes and finance. He possesses vast and invaluable experience of more than 30 years in industries, Business and Taxation Consultancy and C.A. Profession. He is also an author of " Commentary on Rajasthan Value Added Tax (Law , Practice And Procedures ) .........................................................................................................................
