- (1.) Having heard learned counsel in SLP (C) Nos. 3365-68 of 1992, we hereby grant special leave to appeal and proceed to dispose of the appeals.
(2.) These appeals arising from the judgment of the Rajasthan High court dated 3/09/1991, and the connected writ petition filed under Article 32 of the Constitution raise questions relating to imposition of tax on the transfer of property in goods involved in the execution of works con tracts. The power to impose this tax became available to the State Legisla tures as a result of the amendments introduced in the Constitution by the Constitution (Forty-sixth Amendment) Act, 1982, hereinafter referred to as the 'forty-sixth Amendment'. The validity of the said amendment has been upheld by this court in Builders' Association of India v. Union of India wherein this court has also considered the scope and ambit of the legislative power to impose the said tax.
(3.) The relevant historical background leading to the enactment of the Forty-sixth Amendment has been set out in detail in the Builders' Association case. We would, therefore, only make a brief reference to the circumstances which led to the said amendment.;