https://www.taxtmi.com/caselaws?id=414384 Goods specially procured for execution of a works contract, and moved from other States or outside India because the contract required that procurement, were treated as part of an inter-State transaction under the Central Sales Tax framework. The movement was found to be integrally linked to the contractual sale or deemed sale, so it could not be split into independent local purchase and sale transactions for levy under the Telangana VAT Act unless the revenue proved a distinct and severable transaction. The revisional order taxing the movement as separate local sales was therefore unsustainable, and the matter was remitted for reconsideration under the governing principle. en-us Tue, 28 Sep 2021 00:00:00 +0530 Mon, 08 Nov 2021 06:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414384 Goods specially procured for execution of a works contract, and moved from other States or outside India because the contract required that procurement, were treated as part of an inter-State transaction under the Central Sales Tax framework. The movement was found to be integrally linked to the contractual sale or deemed sale, so it could not be split into independent local purchase and sale transactions for levy under the Telangana VAT Act unless the revenue proved a distinct and severable transaction. The revisional order taxing the movement as separate local sales was therefore unsustainable, and the matter was remitted for reconsideration under the governing principle. Case-Laws VAT and Sales Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414384