https://www.taxtmi.com/caselaws?id=269166 In a turnkey project arrangement, the contract must be read as a whole to determine its true tax character; where supply and erection obligations are integrated, the transaction is treated as an indivisible works contract. A claim to subsequent-sale exemption under Section 6(2) of the Central Sales Tax Act fails unless title passes during movement by transfer of documents of title, which did not occur here because property passed only after delivery, erection, testing and acceptance. The movement of identified goods from outside the State, and the import of equipment for the project, were held to be occasioned by the contracts and therefore fell within Sections 3(a) and 5(2), not as intra-State sales under the Andhra Pradesh VAT Act. en-us Mon, 14 Sep 2015 00:00:00 +0530 Wed, 20 Jul 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269166 In a turnkey project arrangement, the contract must be read as a whole to determine its true tax character; where supply and erection obligations are integrated, the transaction is treated as an indivisible works contract. A claim to subsequent-sale exemption under Section 6(2) of the Central Sales Tax Act fails unless title passes during movement by transfer of documents of title, which did not occur here because property passed only after delivery, erection, testing and acceptance. The movement of identified goods from outside the State, and the import of equipment for the project, were held to be occasioned by the contracts and therefore fell within Sections 3(a) and 5(2), not as intra-State sales under the Andhra Pradesh VAT Act. Case-Laws VAT and Sales Tax Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269166