COOCH BEHAR CONTRACTORS ASSOCIATION M BANERJEE AND CO NEPAL CHANDRA BANERJEE Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) Common questions of law arise out of a common judgment of the West Bengal Taxation tribunal dated 26/4/1990 rendered in RN-30 (T) , RN-31 (T) , RN-34 (T) , RN-103 (T) , RN-367 (T) , RN-138 (T) , RN-338 and RN-339 of 1989.

(2.) The appellants are contractors and they execute civil construction works including construction of roads and bridges under different departments of the central and State governments as well as respective Corporations. Such works include excavation of earth, drilling, construction of water channel and river bank protection. Such works of contract were not brought under the net of sales tax till the Bengal Finance (Sales Tax) Act, 1941 (6 of 1941 (hereinafter referred to as "the Act") was amended by the West Bengal Act 4 of 1984 inserting Section 6-D and amending Section 2 (c) of the Act. These amendments were pursuant to the 46th Amendment of the Constitution of India in the year 1982 inserting clause 29-A in Article 366.

(3.) The constitutional validity of the 46th Amendment inserting clause 29-A in Article 366 was challenged and this court in Builders' Assn. of India v. Union of India upheld the constitutionality of the said amendment.