https://www.taxtmi.com/caselaws?id=156285 A valid assessment under section 11(1) of the Tripura Sales Tax Act required prior service of the statutory notice calling for a return; without that notice, jurisdiction could not be assumed and the assessment was invalid. For works contract supplies, the character of the sale depended on whether movement of goods from one State to another was occasioned by the contract under section 3 of the Central Sales Tax Act, not on where property passed or where the materials were used. On that test, the transaction was an inter-State sale, not an intra-State sale in Tripura. en-us Mon, 05 Nov 1990 00:00:00 +0530 Tue, 17 Sep 2013 15:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156285 A valid assessment under section 11(1) of the Tripura Sales Tax Act required prior service of the statutory notice calling for a return; without that notice, jurisdiction could not be assumed and the assessment was invalid. For works contract supplies, the character of the sale depended on whether movement of goods from one State to another was occasioned by the contract under section 3 of the Central Sales Tax Act, not on where property passed or where the materials were used. On that test, the transaction was an inter-State sale, not an intra-State sale in Tripura. Case-Laws VAT and Sales Tax Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156285