https://www.taxtmi.com/caselaws?id=419820 Goods purchased in the course of inter-State trade and supported by CST declarations were required to be excluded from taxable turnover under the Tripura Value Added Tax Act, 2004, and the same protection applied to items excluded under works contract principles governing transfer of property in goods. The assessment was inconsistent with the binding legal position because those excluded transactions were not properly removed from the tax base. The assessment order and demand notice were therefore quashed, and the matter was remitted for fresh assessment after excluding the transactions protected under the Central Sales Tax regime and the works contract rules. en-us Mon, 14 Mar 2022 00:00:00 +0530 Mon, 21 Mar 2022 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419820 Goods purchased in the course of inter-State trade and supported by CST declarations were required to be excluded from taxable turnover under the Tripura Value Added Tax Act, 2004, and the same protection applied to items excluded under works contract principles governing transfer of property in goods. The assessment was inconsistent with the binding legal position because those excluded transactions were not properly removed from the tax base. The assessment order and demand notice were therefore quashed, and the matter was remitted for fresh assessment after excluding the transactions protected under the Central Sales Tax regime and the works contract rules. Case-Laws VAT and Sales Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419820