https://www.taxtmi.com/caselaws?id=164388 Goods moved from West Bengal to Assam for execution of a contract for design, manufacture, transportation, installation and commissioning were treated as a works contract, and the movement was held to be a deemed inter-State sale rather than a stock transfer. On that basis, the consignee was correctly shown as the purchaser in Assam. The documents carried at interception did not include the required tax invoice or equivalent sale document under the transit provision, so the statutory requirements for transporting goods were not met. Seizure and penalty were therefore sustained, and the revision failed. en-us Fri, 06 Feb 2009 00:00:00 +0530 Wed, 23 Apr 2014 12:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164388 Goods moved from West Bengal to Assam for execution of a contract for design, manufacture, transportation, installation and commissioning were treated as a works contract, and the movement was held to be a deemed inter-State sale rather than a stock transfer. On that basis, the consignee was correctly shown as the purchaser in Assam. The documents carried at interception did not include the required tax invoice or equivalent sale document under the transit provision, so the statutory requirements for transporting goods were not met. Seizure and penalty were therefore sustained, and the revision failed. Case-Laws VAT and Sales Tax Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164388