Works Contract Prior to 11.05.2002 Outside Central Sales Tax Act: Madras HC

Industrial Engineering Corporation Vs State of Tamil Nadu (Madras High Court)

Madras High Court held that work contracts undertaken prior to 11.05.2002 cannot be brought under the purview of the tax net under the Central Sales Tax Act, 1956. Accordingly, order set aside.

Facts- The petitioner is doing Industrial

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