C C VERMANI Vs. UNION OF INDIA

JUDGEMENT

(1.) These three writ applications involving common questions of law were heard together and are being disposed of by this common judgment.

(2.) The petitioners in these writ applications, inter alia, challenged the vires of the Constitution (Forty-sixth Amendment) Act, 1982, as also the provisions contained in Section 25-A of the Bihar Finance Act, 1981, as amended by the Bihar Finance Act, 1984.

(3.) In these writ applications, the petitioners, inter alia, contend that as they entered into an agreement with their respective principals for execution of the works contract prior to the corning into force of the Bihar Finance Act, 1984, i.e., prior to 1st April, 1984, no sales tax is payable in relation to the supplies made under the said contract, and in any event, they arc not liable to pay any tax whatsoever in view of Section 64-A of the Sale of Goods Act, 1930.