https://www.taxtmi.com/caselaws?id=421034 A turnkey works contract involving supply, erection and commissioning was treated as an inter-State sale because goods moved from outside Orissa to the work site on the strength of Form C, with the assessee as consignor and the contractee as consignee. On those facts, the movement of goods was held not to amount to an intra-State sale or an indivisible local sale taxable under the Orissa Sales Tax Act, 1947. The Tribunal's characterisation of the transaction under the Central Sales Tax Act was upheld, and the request for reference was rejected in favour of the assessee. en-us Mon, 11 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421034 A turnkey works contract involving supply, erection and commissioning was treated as an inter-State sale because goods moved from outside Orissa to the work site on the strength of Form C, with the assessee as consignor and the contractee as consignee. On those facts, the movement of goods was held not to amount to an intra-State sale or an indivisible local sale taxable under the Orissa Sales Tax Act, 1947. The Tribunal's characterisation of the transaction under the Central Sales Tax Act was upheld, and the request for reference was rejected in favour of the assessee. Case-Laws GST Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421034