https://www.taxtmi.com/caselaws?id=375391 Goods brought from outside the State for use in a pre-existing works contract were treated as a deemed inter-State sale when the movement was occasioned by that contract and the goods were applied only in its execution. The absence of direct privity between the contractee and the outside seller did not defeat the deduction claimed from taxable turnover, because the decisive test was the contractual purpose of movement and actual use in the works contract. On that reasoning, the exemption and deduction claim under the U.P. VAT framework was sustained in favour of the assessee and against the revenue. en-us Wed, 13 Feb 2019 00:00:00 +0530 Mon, 18 Feb 2019 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375391 Goods brought from outside the State for use in a pre-existing works contract were treated as a deemed inter-State sale when the movement was occasioned by that contract and the goods were applied only in its execution. The absence of direct privity between the contractee and the outside seller did not defeat the deduction claimed from taxable turnover, because the decisive test was the contractual purpose of movement and actual use in the works contract. On that reasoning, the exemption and deduction claim under the U.P. VAT framework was sustained 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=375391