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What is Tax on Works Contracts Explained about?

- The document discusses the history of taxation on works contracts and transfer of right to use goods in India. - Important court cases established that works contracts involve the sale of goods and this was codified via constitutional amendments. - States amended trade tax laws to levy tax on the value of goods involved in works contracts and transfers of right to use. The amendments were upheld by the Supreme Court. - The document discusses various court rulings that have further clarified the scope and

Author

Prerna Yadav

Language

EN