https://www.taxtmi.com/caselaws?id=160314 Goods sent to a branch for use in executing a pipeline works contract in Maharashtra were treated as a stock transfer under section 6-A of the Central Sales Tax Act, 1956, because the contract required execution of the work as a whole rather than a separate supply of pipes. Payment was linked to measured work, and the goods became part of the immovable work by accretion to the earth. On those facts, the movement of goods was not an intra-State sale in Andhra Pradesh, and no taxable turnover arose in the State. en-us Mon, 09 Feb 1998 00:00:00 +0530 Mon, 16 Dec 2013 11:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160314 Goods sent to a branch for use in executing a pipeline works contract in Maharashtra were treated as a stock transfer under section 6-A of the Central Sales Tax Act, 1956, because the contract required execution of the work as a whole rather than a separate supply of pipes. Payment was linked to measured work, and the goods became part of the immovable work by accretion to the earth. On those facts, the movement of goods was not an intra-State sale in Andhra Pradesh, and no taxable turnover arose in the State. Case-Laws VAT and Sales Tax Mon, 09 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160314