https://www.taxtmi.com/caselaws?id=161285 The High Court held that the supply order by M/s. Siemens Limited should be considered an inter-State sale, not a deemed sale under the KGST Act. The Court directed the assessing authority to reassess the exemption claims under the CST Act, emphasizing the separate nature of the supply and service orders and the transfer of title during inter-State movement. The Court stressed the importance of reevaluation based on the specific details and legal interpretations presented, leading to the disposal of Tax Revision Cases and dismissal of related petitions. en-us Mon, 16 Sep 2002 00:00:00 +0530 Mon, 13 Jan 2014 16:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161285 The High Court held that the supply order by M/s. Siemens Limited should be considered an inter-State sale, not a deemed sale under the KGST Act. The Court directed the assessing authority to reassess the exemption claims under the CST Act, emphasizing the separate nature of the supply and service orders and the transfer of title during inter-State movement. The Court stressed the importance of reevaluation based on the specific details and legal interpretations presented, leading to the disposal of Tax Revision Cases and dismissal of related petitions. Case-Laws VAT and Sales Tax Mon, 16 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161285