Maharashtra Municipal Corporation Act , 1949
S. 2(31A): Local Body Tax ( LBT) – Goods for levy of Octroi or Local Body Tax – Entry of Sodexo meal vouchers into the municipal limits of Mumbai-whether liable to LBT which is tax on entry of the “goods” for use, sale or consumption-meal vouchers issued to customers for definite value which are meant for distribution amongst their employees- employees visit the affiliated restaurants, departmental stores, shops etc which are affiliated-Vouchers are not “goods” and are not liable to Local Body Tax. [ S. 2(25 ), 2 (42) ]

Madya Pradesh General Sales tax Act , 1939
S.2(n): Works Contract – Material supplied by the employer – price of the material so supplied and consumed by the contactor deducted from the prices of the material in the final bill of the contractor – Entry Tax payable on the entry of goods into the local area for sale, consumption or use – Supplies are “sales” within the meaning of the MP Gen. Sales Tax Act – Contractor liable to pay entry tax [7(1), M. P. Sthaniya Kshetra Me Mal Ke Pravesh Per Kar Adhiniyam,1976, S. 3(1) , 6(c)]

Madras General Sales tax Act , 1939
S.2(i): Works contract -Lift installation- Construction- Building products – Manufacture, supply and installation of lifts- A contract for manufacture, supply and installation of lifts is a works contract [ S. 4, 5 ,6 ,7 , Constitution of India ,Art, 366(29A)(b) ,Finance Act , 1994 , S, 65(29) , S. 2 , Maharashtra Lifts Act , 1939, S .3(e), Sale of Goods Act 1930 , S.21 ]

Karnataka Value Added Tax, 2003
S.4: Liability to tax and rates thereof – Works Contract-rate of tax-Karnataka VAT Act- Rate of tax applicable on the various goods involved in the execution of works contract as per specific entry in the rate schedules [ S. 3(1) , 4(1)( c ) ]

Karnataka Value Added Tax, 2003 S. 2 (36): Turnover means – Valuation – Deduction of trade discount from total turnover – discount was not relatable to the sales effected by the relevant tax invoices – All trade discounts are allowable as permissible deductions. [ S. S.2(34), 64(1); Karnataka Value Added Tax Rules, 2005, R.3(2) (c)]

Karnataka Sales Tax Act, 1957
S. 8A: Power of State Government to notify exemption and reductions of tax – Maximum ( or Max ) Retail Price ( MRP) – MRP of a packaged product-Inclusive of all taxes-Cannot establish the collection of sales tax over the product [ Standard of Weights and Measures Act , 1976 , Rule 6 ]

Karnataka Sales Tax Act, 1957
S. 5C:Levy of tax on the transfer of the right to use any goods- Transfer of right to use – Charter Party Agreement [ Andra Pradesh General Sales tax Act 1957 , S 5E, Constitution of India , Art, 28, 246(4), 286, 297(3), 366(29A)(d) ]

Goods and Services Tax (Compensation to States) Act, 2017
S.11: Other provisions relating to Cess- GST Compensation Cess – Valid – Traceable to Articles 246A, 248 as well as 270 [Constitution of India Arts , 39, 245, 246(1) 246A, 248, 254, 269, 270, 271, 366(26A )