https://www.taxtmi.com/caselaws?id=165055 Goods moved from an assessee's out-of-State office into Uttar Pradesh for use in an already existing works contract fall within the deeming scope of inter-State sale under section 3 of the Central Sales Tax Act, 1956, because the movement from one State to another is occasioned by the contract. On that basis, their value is deductible while computing net turnover under section 3F(2)(b)(i) of the U.P. Trade Tax Act, 1948, which allows deduction for goods covered by sections 3, 4 and 5 of the Central Sales Tax Act. The contrary distinction, where goods were merely stocked before any contract existed, does not apply on these facts. en-us Fri, 02 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165055 Goods moved from an assessee's out-of-State office into Uttar Pradesh for use in an already existing works contract fall within the deeming scope of inter-State sale under section 3 of the Central Sales Tax Act, 1956, because the movement from one State to another is occasioned by the contract. On that basis, their value is deductible while computing net turnover under section 3F(2)(b)(i) of the U.P. Trade Tax Act, 1948, which allows deduction for goods covered by sections 3, 4 and 5 of the Central Sales Tax Act. The contrary distinction, where goods were merely stocked before any contract existed, does not apply on these facts. Case-Laws VAT and Sales Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165055