Rule 58(1B) of Maharashtra VAT on works contract isn't unconstitutional; HC

CST & VAT: Maharashtra VAT: Where by notification dated 29-1-2014, a proviso was added to sub-rule (1A) of rule 58 and a new sub-rule (1B) was inserted into rule 58 and simultaneously Commissioner had issued two circulars dated 21-2-2014 and 17-4-2014, since rule 58(1A) and (1B) had link and nexus with essential character of tax being levied and circulars were clarificatory in nature, it could not be said that impugned rule and circulars were bad or illegal or unconstitutional