https://www.taxtmi.com/caselaws?id=384187 Goods procured from outside the State for execution of a works contract may be excluded from the taxable value where the movement was occasioned solely for that contract under Section 3-F(2)(b)(i) read with Section 3-F(1)(b) of the U.P. Trade Tax Act and Sections 3, 4 and 5 of the Central Sales Tax Act. The decisive question is the existence of that jurisdictional fact, which may be established from the surrounding documents and transactions. No additional requirement can be imposed that each item be expressly listed in the contract or separately notified to the contractee. The Tribunal's contrary approach was held unsustainable and the matter was remitted for reconsideration on the proper issue. en-us Tue, 06 Aug 2019 00:00:00 +0530 Tue, 28 Jan 2020 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384187 Goods procured from outside the State for execution of a works contract may be excluded from the taxable value where the movement was occasioned solely for that contract under Section 3-F(2)(b)(i) read with Section 3-F(1)(b) of the U.P. Trade Tax Act and Sections 3, 4 and 5 of the Central Sales Tax Act. The decisive question is the existence of that jurisdictional fact, which may be established from the surrounding documents and transactions. No additional requirement can be imposed that each item be expressly listed in the contract or separately notified to the contractee. The Tribunal's contrary approach was held unsustainable and the matter was remitted for reconsideration on the proper issue. Case-Laws VAT and Sales Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384187