https://www.taxtmi.com/caselaws?id=167928 Goods moved from the Goa unit to a Karnataka work site for execution of a Mangalore contract were treated as an independent supply and not an inter-State sale. Because the contract was entered into, performed, and paid for in Karnataka, the movement of diesel generating sets from Goa did not occasion the sale itself. Payment of tax in Goa and invoicing from the Goa unit did not change the character of the transaction. Section 5B of the Karnataka Sales Tax Act, 1957 was therefore attracted, and the taxable intra-State transaction connected with the works contract was upheld. en-us Fri, 26 Aug 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167928 Goods moved from the Goa unit to a Karnataka work site for execution of a Mangalore contract were treated as an independent supply and not an inter-State sale. Because the contract was entered into, performed, and paid for in Karnataka, the movement of diesel generating sets from Goa did not occasion the sale itself. Payment of tax in Goa and invoicing from the Goa unit did not change the character of the transaction. Section 5B of the Karnataka Sales Tax Act, 1957 was therefore attracted, and the taxable intra-State transaction connected with the works contract was upheld. Case-Laws VAT and Sales Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167928