https://www.taxtmi.com/caselaws?id=163517 A contract that required supply and stacking of river boulders from Arunachal Pradesh to sites in Assam was treated as occasioning movement of goods between States; on that basis, the transactions fell within inter-State trade under Section 3 of the Central Sales Tax Act, 1956 and outside Assam's taxing power. As the sales were not taxable under the Assam General Sales Tax Act, 1993, deduction of tax at source from contractors' bills under Section 27 lacked a statutory basis and the works contract characterisation under Section 2(38) was rejected. The impugned deduction actions were set aside with consequential refund relief. en-us Thu, 12 Jan 2006 00:00:00 +0530 Thu, 03 Apr 2014 17:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163517 A contract that required supply and stacking of river boulders from Arunachal Pradesh to sites in Assam was treated as occasioning movement of goods between States; on that basis, the transactions fell within inter-State trade under Section 3 of the Central Sales Tax Act, 1956 and outside Assam's taxing power. As the sales were not taxable under the Assam General Sales Tax Act, 1993, deduction of tax at source from contractors' bills under Section 27 lacked a statutory basis and the works contract characterisation under Section 2(38) was rejected. The impugned deduction actions were set aside with consequential refund relief. Case-Laws VAT and Sales Tax Thu, 12 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163517