https://www.taxtmi.com/caselaws?id=384908 Goods supplied under a commercial arrangement were treated as intra-State sales because the assessee did not prove, with contract documents and books of account, that the identified goods moved pursuant to a pre-existing contract of sale. A godown in Uttar Pradesh and transport descriptions alone were held insufficient to split the transaction into separate sales. The alternative plea that the supply fell under a works-contract exclusion was also rejected because that factual and legal basis had not been established before the lower authorities and could not be raised for the first time in revision. The assessment and appellate findings were left undisturbed. en-us Mon, 19 Aug 2019 00:00:00 +0530 Tue, 27 Aug 2019 07:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384908 Goods supplied under a commercial arrangement were treated as intra-State sales because the assessee did not prove, with contract documents and books of account, that the identified goods moved pursuant to a pre-existing contract of sale. A godown in Uttar Pradesh and transport descriptions alone were held insufficient to split the transaction into separate sales. The alternative plea that the supply fell under a works-contract exclusion was also rejected because that factual and legal basis had not been established before the lower authorities and could not be raised for the first time in revision. The assessment and appellate findings were left undisturbed. Case-Laws VAT and Sales Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384908