https://www.taxtmi.com/caselaws?id=235334 Designing, manufacture, supply, erection, installation, testing and commissioning of lifts against customer orders was treated as an inter-State works contract where the goods were manufactured to specification at Ghaziabad and moved directly to the customer site outside the manufacturing State. The branch office's role was confined to installation and commissioning, and the delivery documents showed a clear nexus between the purchase order and inter-State movement. The view that the goods were first sold locally in Tamil Nadu was held erroneous. The disputed turnover was therefore not a local sale under the Tamil Nadu General Sales Tax Act, 1959, and the claimed deduction was allowed. en-us Wed, 19 Jun 2013 00:00:00 +0530 Mon, 14 Jul 2014 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235334 Designing, manufacture, supply, erection, installation, testing and commissioning of lifts against customer orders was treated as an inter-State works contract where the goods were manufactured to specification at Ghaziabad and moved directly to the customer site outside the manufacturing State. The branch office's role was confined to installation and commissioning, and the delivery documents showed a clear nexus between the purchase order and inter-State movement. The view that the goods were first sold locally in Tamil Nadu was held erroneous. The disputed turnover was therefore not a local sale under the Tamil Nadu General Sales Tax Act, 1959, and the claimed deduction was allowed. Case-Laws VAT and Sales Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235334