N.P.SINGH and N.PANDEY JJ.

1. The main grievance which has been made on behalf of the petitioners in this writ application is that by introducing Rule 13-A of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as "the Rules"), an arbitrary procedure has been introduced for ascertainment of percentage of cost incurred as labour charges in different types of works contract. According to the petitioners, what amount a contractor has spent over labour charges has to be determined with reference to individual contract.

2. A Bench of this Court in the case of Jamshedpur Contractors Association V/s. State of Bihar [1989] 75 STC 132 ; (1989) BBCJ 600, considered the validity of Rule 13-A aforesaid and observed : "Thus it will be noticed that the rule provides that for different types of works in works contract, different percentage of labour shall be presumed to have been used and amount spent to that extent shall be deducted from the gross turnover. Tax is payable on labour charges under this rule. Under this rule even if the contractor might have spent more on labour charges than the prescribed percentage stated in the rule, the contractor shall not be entitled to claim ded