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The power to impose sales tax/VAT flows from Entry 54 of List II of Schedule VII of the Constitution of India. Under Article 366(29A) of the Constitution of India, “tax on the sale or purchase of goods” includes

1. a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
2. a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works...