The genesis for the Forty-sixth Amendment Act, 1983 can be traced to which of the following Supreme Court decision relating to levy of sales tax on works contracts"
A. Gannon Dunkerley case, AIR 1958 SC 560
B. ONGC v. State of Bihar, AIR 1976 SC 2478
C. Vishnu Agencies v. Cammer. Tax Officer, AIR 1978 SC 449
D. None of the above
Answer: Option A

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