https://www.taxtmi.com/highlights?id=60380 Works Contract - deemed sale or not - inter-state trade - the principle enunciated in M/s.LARSEN AND TOUBRO LIMITED‘s case would squarely apply to the case on hand, as the movement of goods from other States and outside the country had occasioned as a result of covenant of contract entered into by the petitioner with its contractees and such purchases by the petitioner in the course of inter-State trade are integrally connected with use of the same in execution of works contract. - HC en-us Mon, 08 Nov 2021 06:59:08 +0530 Mon, 08 Nov 2021 06:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60380 Works Contract - deemed sale or not - inter-state trade - the principle enunciated in M/s.LARSEN AND TOUBRO LIMITED‘s case would squarely apply to the case on hand, as the movement of goods from other States and outside the country had occasioned as a result of covenant of contract entered into by the petitioner with its contractees and such purchases by the petitioner in the course of inter-State trade are integrally connected with use of the same in execution of works contract. - HC Highlights VAT and Sales Tax Mon, 08 Nov 2021 06:59:08 +0530 https://www.taxtmi.com/highlights?id=60380