SATYESHWAR ROY, J.

1. In all these cases, besides other reliefs, prayer was made for declaring the Constitution (Forty-sixth Amendment) Act, 1982 by which clause (29a) was introduced in article 366 of the Constitution, as illegal, unconstitutional and void. Consequential prayer was made for declaring that the amendment in the Bihar Finance Act, 1981 in so far as it seeks to impose sales tax on works contract was illegal and void. In view of the judgment of the Supreme Court in Builders Association of India V/s. Union of India [1989] 78 STC 370; 1989 BLT 151 these points were no more available.

2. The points which survived were the validity of rule 13-A which was introduced in the Bihar Sales Tax Rules, 1983, by notification dated 8th October, 1986 and how far the petitioners were liable to pay sales tax on works contract entered into by and between them and the persons in whose benefit building, factory, etc. , were being constructed (hereinafter to be referred to as "the employer" ).

3. The petitioners are the association of contractors, its members and other contractors. The contractors entered into contracts known as works contract with different employers for execution