https://www.taxtmi.com/caselaws?id=339707 A prima facie comparison with the earlier DMRC ruling showed that the turnkey supply and works contract arrangements involved movement of goods in pursuance of, and incidental to, the contract, with no realistic scope for diversion to other purposes. Because the contracts in issue were not materially distinguishable from the earlier Supreme Court-approved arrangement, the severe pre-deposit condition could not be sustained on the facts presented. The pre-deposit direction was therefore set aside and the appeals were left to be heard on merits. en-us Mon, 27 Feb 2017 00:00:00 +0530 Thu, 22 Mar 2018 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339707 A prima facie comparison with the earlier DMRC ruling showed that the turnkey supply and works contract arrangements involved movement of goods in pursuance of, and incidental to, the contract, with no realistic scope for diversion to other purposes. Because the contracts in issue were not materially distinguishable from the earlier Supreme Court-approved arrangement, the severe pre-deposit condition could not be sustained on the facts presented. The pre-deposit direction was therefore set aside and the appeals were left to be heard on merits. Case-Laws VAT and Sales Tax Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339707