https://www.taxtmi.com/caselaws?id=375390 Goods moved from outside the State solely to execute a pre-existing works contract can be treated as covered by the deemed inter-State sale principle, so the statutory deduction of taxable turnover is available even without privity between the contractee and the seller. Applying Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 and Rule 9(10)(e) of the U.P. VAT Rules, the Court followed its earlier ruling and held that no further specific factual finding was needed on the nature of the movement of goods. The questions of law were answered in favour of the assessee and against the revenue. en-us Wed, 13 Feb 2019 00:00:00 +0530 Mon, 18 Feb 2019 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375390 Goods moved from outside the State solely to execute a pre-existing works contract can be treated as covered by the deemed inter-State sale principle, so the statutory deduction of taxable turnover is available even without privity between the contractee and the seller. Applying Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 and Rule 9(10)(e) of the U.P. VAT Rules, the Court followed its earlier ruling and held that no further specific factual finding was needed on the nature of the movement of goods. The questions of law were answered in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375390