https://www.taxtmi.com/caselaws?id=160106 A retreading contract requiring tyres to be taken from Karnataka to Andhra Pradesh after retreading was treated as an inter-State works contract because the movement of goods formed an integral part of the bargain. Explanation 3(c) to the definition of "sale" could fix the situs of a deemed sale only where the works contract did not involve inter-State movement; it could not, by legal fiction, convert an inter-State transaction into a local sale. Read with section 3 of the Central Sales Tax Act, 1956 and article 366(29-A)(b) of the Constitution, the transaction was outside the Karnataka Sales Tax Act, 1957 and not taxable as an intra-State sale. en-us Wed, 12 Jan 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160106 A retreading contract requiring tyres to be taken from Karnataka to Andhra Pradesh after retreading was treated as an inter-State works contract because the movement of goods formed an integral part of the bargain. Explanation 3(c) to the definition of "sale" could fix the situs of a deemed sale only where the works contract did not involve inter-State movement; it could not, by legal fiction, convert an inter-State transaction into a local sale. Read with section 3 of the Central Sales Tax Act, 1956 and article 366(29-A)(b) of the Constitution, the transaction was outside the Karnataka Sales Tax Act, 1957 and not taxable as an intra-State sale. Case-Laws VAT and Sales Tax Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160106