https://www.taxtmi.com/caselaws?id=247984 A contract for supply, erection and commissioning of machinery was treated as an inter-State sale where the contract was made by the head office, the goods were manufactured to specification, moved from outside Tamil Nadu pursuant to the supply contract, and were delivered in Tamil Nadu. The Court held that separate pricing, insurance arrangements and the post-delivery erection obligation did not change the character of the movement under the Central Sales Tax Act, and the accretion theory could not displace the statutory tests. As the transaction was an inter-State sale, local sales tax under the Tamil Nadu General Sales Tax Act could not be levied, and the related penalty under Section 3-B also failed. en-us Mon, 16 Apr 2012 00:00:00 +0530 Thu, 31 Jul 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247984 A contract for supply, erection and commissioning of machinery was treated as an inter-State sale where the contract was made by the head office, the goods were manufactured to specification, moved from outside Tamil Nadu pursuant to the supply contract, and were delivered in Tamil Nadu. The Court held that separate pricing, insurance arrangements and the post-delivery erection obligation did not change the character of the movement under the Central Sales Tax Act, and the accretion theory could not displace the statutory tests. As the transaction was an inter-State sale, local sales tax under the Tamil Nadu General Sales Tax Act could not be levied, and the related penalty under Section 3-B also failed. Case-Laws VAT and Sales Tax Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247984