https://www.taxtmi.com/caselaws?id=248685 Inter-State purchases of goods used in execution of a works contract were held outside the charging power under Section 5-B of the Karnataka Sales Tax Act, 1957, because the definition of taxable turnover excludes turnover arising from inter-State trade or commerce. Goods procured from outside the State with the purchaser's approval and delivered for the project site were treated as movement occasioned by and incidental to the contract. The Forty-sixth Amendment did not enlarge State taxing power beyond Article 286 and the Central Sales Tax Act scheme. The revisional order taxing the turnover was set aside and exemption restored. en-us Wed, 19 Mar 2014 00:00:00 +0530 Thu, 10 Dec 2015 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248685 Inter-State purchases of goods used in execution of a works contract were held outside the charging power under Section 5-B of the Karnataka Sales Tax Act, 1957, because the definition of taxable turnover excludes turnover arising from inter-State trade or commerce. Goods procured from outside the State with the purchaser's approval and delivered for the project site were treated as movement occasioned by and incidental to the contract. The Forty-sixth Amendment did not enlarge State taxing power beyond Article 286 and the Central Sales Tax Act scheme. The revisional order taxing the turnover was set aside and exemption restored. Case-Laws VAT and Sales Tax Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248685