Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Work Contracts Prior to 11.05.2002 cannot be Taxed under Central Sales Tax Act: Madras HC
Civil LawExcise, VAT & Custom
The Madras High Court ruled that work contracts executed before May 11, 2002, are not subject to taxation under the Central Sales Tax (CST) Act. The court noted that the law at the time did not permit the imposition of CST on such contracts. This ruling offers clarity for taxpayers with historical contracts and reaffirms the legal principle that retrospective application of tax laws requires explicit legislative intent.
