https://www.taxtmi.com/caselaws?id=412482 The Court allowed the revision petition, setting aside the assessment order that demanded VAT from the petitioner for the sale and supply of elevators. The Court determined that the machinery supplied for installation constituted an inter-state sale subject to Central Sales Tax, not local VAT. The Assessing Officer's attempt to impose local VAT was deemed impermissible, and the Court emphasized the distinction between inter-state and local sales, following a precedent where a similar transaction was treated as inter-state sale. en-us Tue, 14 Sep 2021 00:00:00 +0530 Sat, 18 Sep 2021 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412482 The Court allowed the revision petition, setting aside the assessment order that demanded VAT from the petitioner for the sale and supply of elevators. The Court determined that the machinery supplied for installation constituted an inter-state sale subject to Central Sales Tax, not local VAT. The Assessing Officer's attempt to impose local VAT was deemed impermissible, and the Court emphasized the distinction between inter-state and local sales, following a precedent where a similar transaction was treated as inter-state sale. Case-Laws VAT and Sales Tax Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412482