https://www.taxtmi.com/caselaws?id=349451 Section 9(1) of the Central Sales Tax Act was held inapplicable where goods used in execution of the contract never entered U.P., because the charging provision operates only when movement of goods commences in the relevant State. The proviso to Section 9(1) was also held not to apply, as receipt of consideration and issuance of Form-C by the principal contractor did not create a subsequent sale where registered sub-contractors had themselves effected the taxable transfer of property in goods. The demand was therefore unsustainable because the transaction had already been taxed in the hands of the sub-contractors and no taxable subsequent sale by the principal contractor was shown. en-us Tue, 03 Oct 2017 00:00:00 +0530 Mon, 27 Aug 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349451 Section 9(1) of the Central Sales Tax Act was held inapplicable where goods used in execution of the contract never entered U.P., because the charging provision operates only when movement of goods commences in the relevant State. The proviso to Section 9(1) was also held not to apply, as receipt of consideration and issuance of Form-C by the principal contractor did not create a subsequent sale where registered sub-contractors had themselves effected the taxable transfer of property in goods. The demand was therefore unsustainable because the transaction had already been taxed in the hands of the sub-contractors and no taxable subsequent sale by the principal contractor was shown. Case-Laws VAT and Sales Tax Tue, 03 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349451