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 Engineering Services for various office clients and entered into a contract with the Government of India, Ministry of Defence, Directorate of Procurement, New Delhi, on 02.12.1999 and another contract with the Office of the Deputy Chief Electrical Engineer (Shops), South Central Railwa...