https://www.taxtmi.com/caselaws?id=163753 Goods manufactured at Pondicherry and moved to Bihar for execution of a works contract could not be treated as a separate local sale in Bihar where the transaction was governed by the Central Sales Tax Act and article 366(29A)(b). Declared goods such as iron and steel, having already suffered tax at Pondicherry, could not be subjected to further levy in Bihar because sections 14 and 15 restrict taxation of declared goods to one stage and within statutory limits. The assessment for the relevant year also failed because the levy was attempted without a proper statutory mechanism for determining taxable value and deductions in works contracts. The assessment order was therefore set aside. en-us Fri, 02 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163753 Goods manufactured at Pondicherry and moved to Bihar for execution of a works contract could not be treated as a separate local sale in Bihar where the transaction was governed by the Central Sales Tax Act and article 366(29A)(b). Declared goods such as iron and steel, having already suffered tax at Pondicherry, could not be subjected to further levy in Bihar because sections 14 and 15 restrict taxation of declared goods to one stage and within statutory limits. The assessment for the relevant year also failed because the levy was attempted without a proper statutory mechanism for determining taxable value and deductions in works contracts. The assessment order was therefore set aside. Case-Laws VAT and Sales Tax Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163753