https://www.taxtmi.com/caselaws?id=412125 Goods moved from outside the State for supply, design, erection, testing and commissioning of a rotary kiln were treated as retaining their inter-State character, because the decisive factor was the movement of goods into Orissa for execution of the contract rather than their later assembly at site. On that reasoning, the transaction was held to remain within the scope of Section 6(2) of the Central Sales Tax Act and not an intra-State sale for Orissa sales tax purposes. The penalty imposed under Section 12(5) of the Orissa Sales Tax Act also lacked an independent basis once the tax characterization failed, so the penalty could not be sustained. en-us Wed, 01 Sep 2021 00:00:00 +0530 Fri, 10 Sep 2021 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412125 Goods moved from outside the State for supply, design, erection, testing and commissioning of a rotary kiln were treated as retaining their inter-State character, because the decisive factor was the movement of goods into Orissa for execution of the contract rather than their later assembly at site. On that reasoning, the transaction was held to remain within the scope of Section 6(2) of the Central Sales Tax Act and not an intra-State sale for Orissa sales tax purposes. The penalty imposed under Section 12(5) of the Orissa Sales Tax Act also lacked an independent basis once the tax characterization failed, so the penalty could not be sustained. Case-Laws VAT and Sales Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412125