https://www.taxtmi.com/caselaws?id=250274 A contract for procuring materials from Karnataka and using them at Kozhikode was treated as an inter-State works contract because the materials were moved from one State to another for execution of the work. Applying the principle that an inter-State sale or trade arises where there is an express or implied obligation to move goods across State borders, the Kerala High Court found the contrary view unsustainable. The transaction was therefore held to fall within the Central Sales Tax framework and outside the Kerala Value Added Tax Act, so liability under the Kerala Act, registration under that Act, and tax deduction at source under it were all inapplicable. en-us Thu, 27 Mar 2014 00:00:00 +0530 Thu, 07 Aug 2014 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250274 A contract for procuring materials from Karnataka and using them at Kozhikode was treated as an inter-State works contract because the materials were moved from one State to another for execution of the work. Applying the principle that an inter-State sale or trade arises where there is an express or implied obligation to move goods across State borders, the Kerala High Court found the contrary view unsustainable. The transaction was therefore held to fall within the Central Sales Tax framework and outside the Kerala Value Added Tax Act, so liability under the Kerala Act, registration under that Act, and tax deduction at source under it were all inapplicable. Case-Laws VAT and Sales Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250274