https://www.taxtmi.com/caselaws?id=428328 Goods manufactured outside Uttar Pradesh and moved into the State for execution of a works contract were treated as part of inter-State trade under Section 3 of the Central Sales Tax Act. On those facts, the value of the goods was attributable to inter-State movement and not to local taxable turnover in Uttar Pradesh, so it qualified for deduction under Section 3F(2)(b) of the U.P. Trade Tax Act, 1948. The governing principle is that where the deduction provision covers sales falling within Sections 3, 4 and 5 of the Central Sales Tax Act, goods brought into the State as an integral part of the contract are deductible from net turnover. en-us Wed, 21 Sep 2022 00:00:00 +0530 Wed, 28 Sep 2022 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428328 Goods manufactured outside Uttar Pradesh and moved into the State for execution of a works contract were treated as part of inter-State trade under Section 3 of the Central Sales Tax Act. On those facts, the value of the goods was attributable to inter-State movement and not to local taxable turnover in Uttar Pradesh, so it qualified for deduction under Section 3F(2)(b) of the U.P. Trade Tax Act, 1948. The governing principle is that where the deduction provision covers sales falling within Sections 3, 4 and 5 of the Central Sales Tax Act, goods brought into the State as an integral part of the contract are deductible from net turnover. Case-Laws VAT and Sales Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428328