https://www.taxtmi.com/caselaws?id=152762 Transactions involving supply, erection and commissioning of lifts and elevators were analysed under the Central Sales Tax Act and the Karnataka Sales Tax Act to determine whether they were inter-State sales or local works contracts. The decisive test is whether movement of goods from one State to another was occasioned by the contract or was incidental to it. It is not necessary that the contract expressly require inter-State movement, nor that property in the goods pass only at the place of erection. The principles governing inter-State sales also apply to works contracts involving transfer of property in goods, and State situs rules cannot convert an in substance inter-State transaction into a local taxable one. en-us Wed, 10 Nov 2004 00:00:00 +0530 Tue, 04 Jun 2024 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152762 Transactions involving supply, erection and commissioning of lifts and elevators were analysed under the Central Sales Tax Act and the Karnataka Sales Tax Act to determine whether they were inter-State sales or local works contracts. The decisive test is whether movement of goods from one State to another was occasioned by the contract or was incidental to it. It is not necessary that the contract expressly require inter-State movement, nor that property in the goods pass only at the place of erection. The principles governing inter-State sales also apply to works contracts involving transfer of property in goods, and State situs rules cannot convert an in substance inter-State transaction into a local taxable one. Case-Laws VAT and Sales Tax Wed, 10 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152762