https://www.taxtmi.com/caselaws?id=333877 Taxability under Section 3-F of the U.P. Trade Tax Act could not be sustained without examining the contract, purchase orders and invoices to determine whether the goods were supplied under an existing contract and had become ascertained goods before entry into the State. The Court held that the authorities had recorded findings on taxability without properly considering the contractual documents and contemporaneous material, including the purchase orders and invoices. Because the decisive question was whether the movement and supply of goods were referable to the existing contract, the matter required fresh examination on the contractual matrix and governing principles. The assessment order, first appellate order and Tribunal order were set aside and the matter was remanded. en-us Thu, 01 Sep 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333877 Taxability under Section 3-F of the U.P. Trade Tax Act could not be sustained without examining the contract, purchase orders and invoices to determine whether the goods were supplied under an existing contract and had become ascertained goods before entry into the State. The Court held that the authorities had recorded findings on taxability without properly considering the contractual documents and contemporaneous material, including the purchase orders and invoices. Because the decisive question was whether the movement and supply of goods were referable to the existing contract, the matter required fresh examination on the contractual matrix and governing principles. The assessment order, first appellate order and Tribunal order were set aside and the matter was remanded. Case-Laws VAT and Sales Tax Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333877