https://www.taxtmi.com/caselaws?id=235143 The text states that supply and installation of sprinkler and micro irrigation systems from a Haryana unit through a local Mandi office were treated as intra-State sales because the goods were invoiced locally and the movement from Haryana was not shown to be occasioned by the contract of sale. It further states that sprinkler irrigation equipment was not an agricultural implement operated manually or by animal, so it did not qualify for VAT exemption under the schedule. The contractual restriction against billing from outside the State was also described as mandatory and enforceable, as it formed an integral part of the empanelment terms. en-us Tue, 02 Jul 2013 00:00:00 +0530 Fri, 12 Jul 2013 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235143 The text states that supply and installation of sprinkler and micro irrigation systems from a Haryana unit through a local Mandi office were treated as intra-State sales because the goods were invoiced locally and the movement from Haryana was not shown to be occasioned by the contract of sale. It further states that sprinkler irrigation equipment was not an agricultural implement operated manually or by animal, so it did not qualify for VAT exemption under the schedule. The contractual restriction against billing from outside the State was also described as mandatory and enforceable, as it formed an integral part of the empanelment terms. Case-Laws VAT and Sales Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235143