https://www.taxtmi.com/caselaws?id=162338 A turnkey works contract for laying a power transmission line was held not to fall within the Sixth Schedule entry for supplying and fitting electrical goods, because its composite scope covered survey, design, supply, erection and commissioning; it instead fell within the exempting framework under the Fifth Schedule for the relevant period. The levy on goods brought from outside the State could not be decided abstractly, as inter-State sale liability depended on the contract terms and surrounding facts, so the issue was remitted to the Tribunal for fresh examination. Turnover tax on declared goods used in the works contract was held unsustainable under the proviso to section 6-B. en-us Wed, 19 Jan 2005 00:00:00 +0530 Tue, 25 Feb 2014 12:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162338 A turnkey works contract for laying a power transmission line was held not to fall within the Sixth Schedule entry for supplying and fitting electrical goods, because its composite scope covered survey, design, supply, erection and commissioning; it instead fell within the exempting framework under the Fifth Schedule for the relevant period. The levy on goods brought from outside the State could not be decided abstractly, as inter-State sale liability depended on the contract terms and surrounding facts, so the issue was remitted to the Tribunal for fresh examination. Turnover tax on declared goods used in the works contract was held unsustainable under the proviso to section 6-B. Case-Laws VAT and Sales Tax Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162338