https://www.taxtmi.com/caselaws?id=163836 Inter-State movement of bituminous mixture from Haryana to Delhi for road works was held to be an inter-State sale because the movement was necessarily incidental to, and inseparably connected with, performance of the works contracts under section 3(a) of the Central Sales Tax Act, 1956. The absence of an express contractual stipulation did not matter where the surrounding terms and circumstances showed that such movement was contemplated. Turnover relating to the works contract was also held assessable under the Central Sales Tax Act, since section 9(2) permitted use of the State law machinery for determining sale price, and the 2005 amendment to section 2(h) was treated as clarificatory rather than disabling. en-us Thu, 23 Apr 2009 00:00:00 +0530 Tue, 02 Apr 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163836 Inter-State movement of bituminous mixture from Haryana to Delhi for road works was held to be an inter-State sale because the movement was necessarily incidental to, and inseparably connected with, performance of the works contracts under section 3(a) of the Central Sales Tax Act, 1956. The absence of an express contractual stipulation did not matter where the surrounding terms and circumstances showed that such movement was contemplated. Turnover relating to the works contract was also held assessable under the Central Sales Tax Act, since section 9(2) permitted use of the State law machinery for determining sale price, and the 2005 amendment to section 2(h) was treated as clarificatory rather than disabling. Case-Laws VAT and Sales Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163836