On 2 March 2006, a three-judge bench disciplined the aspect doctrine, restated the dominant nature test for composite transactions, and set the stage for the GST architecture of composite supply.
On 17 November 1992, a five-judge Constitution Bench fixed the post-46th-Amendment ceiling on State works-contract VAT — value at the time of incorporation, with eight permissible deductions.
On 26 September 2013, a three-judge bench affirmed K. Raheja and held that pre-completion apartment sales by builders and developers fall within Article 366(29A)(b) as works contracts.
On 1 April 1958, a five-judge Constitution Bench struck down the Madras works-contract sales tax as ultra vires Entry 48 List II — the wall that eventually forced the 46th Constitutional Amendment.