BUILDERS ASSOCIATION OF INDIA & ORS. ETC. ETC. versus UNION OF INDIA & ORS. ETC. ETC.

BUILDERS ASSOCIATION OF INDIA & ORS. ETC. ETC. versus UNION OF INDIA & ORS. ETC. ETC.

There has been due compliance with the provisions contained in the proviso to Article 368(2) regarding the ratification of the 46th Amendment Act; sales tax laws passed by State legislatures to tax works contracts under Article 366(29A) are subject to Article 286's restrictions and conditions.

Parties
Petitioner: Builders Association of India & Ors. Etc. Etc.; Respondent: Union of India & Ors. Etc. Etc.
Jurisdiction
India
Judgment Date
31 March 1989
Procedural Posture
Writ Petition (civil) No. 1060 of 1987 Etc. Etc. / Final Disposition by Supreme Court
Outcome
Writ petitions disposed; civil appeals to be placed before appropriate bench for further questions.
Legal Topics
Constitutional Amendment, Sales Tax, Works Contract Taxation, State Legislative Powers
Constitutional Law Tax Law Constitutional Amendment Sales Tax Works Contract Taxation State Legislative Powers

Case Brief

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Parties

Builders Association of India & Ors. Etc. Etc.

Petitioner

Union of India & Ors. Etc. Etc.

Respondent

Procedural Posture

Writ Petition (civil) No. 1060 of 1987 Etc. Etc. / Final Disposition by Supreme Court

Legal Issues

  1. 1 Whether the Constitution (Forty-sixth Amendment) Act, 1982 was validly ratified.
  2. 2 Whether State legislatures can levy sales tax on the transfer of property in goods involved in the execution of works contracts under Article 366(29A) subject to Article 286.

Ratio Decidendi

There has been due compliance with the provisions contained in the proviso to Article 368(2) regarding the ratification of the 46th Amendment Act; sales tax laws passed by State legislatures to tax works contracts under Article 366(29A) are subject to Article 286's restrictions and conditions.

Court Disposition

Writ petitions disposed; civil appeals to be placed before appropriate bench for further questions.

Orders

  • All writ petitions disposed; petitioners may seek further relief from authorities or High Courts; civil appeals to be placed before appropriate bench for resolution of remaining issues as per this judgment.
  • No order as to costs.