https://www.taxtmi.com/caselaws?id=217232 Supplies made under a project contract were treated as inter-State sales where the contract required manufacture outside Delhi and the movement of goods to Delhi was integral to performance; an express stipulation was unnecessary if the contract and movement had a real nexus. Goods imported for the project were also treated as being supplied in the course of import where the import was occasioned by the contract, even without direct privity between the end user and the foreign supplier. On that reasoning, the Delhi VAT levy did not apply to those transactions. en-us Fri, 28 Sep 2012 00:00:00 +0530 Mon, 11 Aug 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217232 Supplies made under a project contract were treated as inter-State sales where the contract required manufacture outside Delhi and the movement of goods to Delhi was integral to performance; an express stipulation was unnecessary if the contract and movement had a real nexus. Goods imported for the project were also treated as being supplied in the course of import where the import was occasioned by the contract, even without direct privity between the end user and the foreign supplier. On that reasoning, the Delhi VAT levy did not apply to those transactions. Case-Laws VAT and Sales Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217232