https://www.taxtmi.com/caselaws?id=371461 Supply of lifts/elevators against a works contract was treated as an inter-State sale because the order placed through the Delhi branch became a binding contract only on acceptance and further action by the supplier in Mumbai. The goods were appropriated to the contract outside Delhi, so the taxable incident arose at the place of appropriation and not under the Delhi local sales tax regime. On these facts, movement of goods from outside Delhi for execution of the works contract brought the transaction within inter-State sale, and the challenge failed because the Tribunal's finding was upheld. en-us Mon, 26 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371461 Supply of lifts/elevators against a works contract was treated as an inter-State sale because the order placed through the Delhi branch became a binding contract only on acceptance and further action by the supplier in Mumbai. The goods were appropriated to the contract outside Delhi, so the taxable incident arose at the place of appropriation and not under the Delhi local sales tax regime. On these facts, movement of goods from outside Delhi for execution of the works contract brought the transaction within inter-State sale, and the challenge failed because the Tribunal's finding was upheld. Case-Laws VAT and Sales Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371461