Introductory | Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 | Law Commission of India Reports | Law Library

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Report No. 61

Chapter IA

Taxability of works Contracts

Introductory

1A.1. Introductory.-

Having discussed generally the power of the States, we now discuss the legal position regarding taxability of works contracts in particular. A typical example of a works contract is a building contract, which could be usefully considered in some detail.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956

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