https://www.taxtmi.com/caselaws?id=162810 Goods procured from outside the State for execution of a works contract were held to move in pursuance of the contract, because the contract required approved sourcing, site inspection, railway coding and dispatch under railway documentation. On those facts, the movement was inseparably connected with the transfer and fell within section 3 of the Central Sales Tax Act, 1956 as an inter-State sale. The situs of passing of title was treated as not decisive. As a result, the turnover of such goods was not liable to U. P. trade tax and was excluded from taxable turnover under section 3-F of the U. P. Trade Tax Act, 1948. en-us Wed, 09 Feb 2005 00:00:00 +0530 Fri, 14 Mar 2014 16:09:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162810 Goods procured from outside the State for execution of a works contract were held to move in pursuance of the contract, because the contract required approved sourcing, site inspection, railway coding and dispatch under railway documentation. On those facts, the movement was inseparably connected with the transfer and fell within section 3 of the Central Sales Tax Act, 1956 as an inter-State sale. The situs of passing of title was treated as not decisive. As a result, the turnover of such goods was not liable to U. P. trade tax and was excluded from taxable turnover under section 3-F of the U. P. Trade Tax Act, 1948. Case-Laws VAT and Sales Tax Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162810