https://www.taxtmi.com/caselaws?id=160118 Purchases of plant, equipment and materials from suppliers outside West Bengal were treated as distinct from the taxable deemed sale arising when the contractor transferred property in those goods during execution of a turnkey works contract. Because the contractor had separate purchase contracts with outside-State vendors, the inter-State movement ended on delivery to the contractor, and the later incorporation of the goods into the works contract was the relevant taxable event under article 366(29A)(b) and section 6D of the Bengal Finance (Sales Tax) Act, 1941. Claims for deduction based on alleged linkage between sub-vendors and the contractee failed, as there was no privity of contract between them and the contractee. en-us Tue, 15 Sep 1998 00:00:00 +0530 Mon, 09 Dec 2013 18:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160118 Purchases of plant, equipment and materials from suppliers outside West Bengal were treated as distinct from the taxable deemed sale arising when the contractor transferred property in those goods during execution of a turnkey works contract. Because the contractor had separate purchase contracts with outside-State vendors, the inter-State movement ended on delivery to the contractor, and the later incorporation of the goods into the works contract was the relevant taxable event under article 366(29A)(b) and section 6D of the Bengal Finance (Sales Tax) Act, 1941. Claims for deduction based on alleged linkage between sub-vendors and the contractee failed, as there was no privity of contract between them and the contractee. Case-Laws VAT and Sales Tax Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160118