https://www.taxtmi.com/caselaws?id=164391 A consignee under an indivisible works contract for supply, erection, installation and commissioning of lifts was entitled to obtain way-bills for goods brought from outside West Bengal for execution of the contract. The tribunal construed the phrase "on his own account" in the relevant rules broadly to include a registered dealer importing goods for use in works execution, not only purchases for resale. It also held that the goods moved pursuant to and incidental to the works contract, with property passing only after erection and commissioning, while the consignee remained responsible for bringing the goods into the State and accounting for them under law. en-us Fri, 16 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164391 A consignee under an indivisible works contract for supply, erection, installation and commissioning of lifts was entitled to obtain way-bills for goods brought from outside West Bengal for execution of the contract. The tribunal construed the phrase "on his own account" in the relevant rules broadly to include a registered dealer importing goods for use in works execution, not only purchases for resale. It also held that the goods moved pursuant to and incidental to the works contract, with property passing only after erection and commissioning, while the consignee remained responsible for bringing the goods into the State and accounting for them under law. Case-Laws VAT and Sales Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164391