https://www.taxtmi.com/caselaws?id=388138 The Tribunal misdirected itself by holding that Sections 3, 4 and 5 of the Central Sales Tax Act applied only when the works contract was executed outside Uttar Pradesh, which was contrary to the governing principle on movement of goods under a pre-existing works contract. Goods brought from outside the State for execution of electrical works contracts within Uttar Pradesh could still attract the statutory treatment relevant to inter-State transactions. Because the Tribunal proceeded on an incorrect legal basis, its order was unsustainable and the matter was remitted for fresh decision. The factual questions, including whether there were independent purchases or two sales, were left open on remand. en-us Wed, 06 Nov 2019 00:00:00 +0530 Fri, 08 Nov 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388138 The Tribunal misdirected itself by holding that Sections 3, 4 and 5 of the Central Sales Tax Act applied only when the works contract was executed outside Uttar Pradesh, which was contrary to the governing principle on movement of goods under a pre-existing works contract. Goods brought from outside the State for execution of electrical works contracts within Uttar Pradesh could still attract the statutory treatment relevant to inter-State transactions. Because the Tribunal proceeded on an incorrect legal basis, its order was unsustainable and the matter was remitted for fresh decision. The factual questions, including whether there were independent purchases or two sales, were left open on remand. Case-Laws VAT / Sales Tax Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388138