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Madras V. Gannon Dunkerley & Co

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(b) History
It can be noted from the remarkable case of State of Madras v. Gannon Dunkerley & Co. , that the respondent company, doing business, in the construction of buildings, roads and other works was assessed to sales tax by the sales tax authorities who sought to include, the value of the materials used in the execution of building contracts within the taxable turnover of the respondent. The validity of the assessment was challenged by the respondent. It was held that the transactions were not contracts for sale of goods as defined under the provisions of the Sale of Goods Act, 1930, which was in force on the date on which the Constitution of India came into force and therefore the company was not liable to pay sales tax on the disputed turnover. …show more content…

States craving for more and more revenue approached the Centre for getting powers to do what Gannon Dunkerley and other judgments have undone. The Law Commission of India considered all these matters in its 61st Report and recommended certain amendments to the Constitution of India, in consequence of which, parliament enacted the Constitution (Forty-sixth Amendment) Act, 1982. Various articles of the Constitution were amended, main being introduction of new clause (29A) in the Article 366 which incorporates various definition clauses.
Accordingly the State Government got power to levy tax upon the Works Contracts. Also, it provided that such a contract would be deemed as sales contract.
The Supreme Court delivered its landmark judgment in case of Builder 's Association of India reported in 73 STC 370. In this case Supreme Court directed that the taxable quantum under Works Contract is not the full contract price but only that amount which pertains to transfer of property in goods.

Also, it is clear from the case of M/S Hindustan Shipyard Ltd. v. State of Andhra Pradesh

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