https://www.taxtmi.com/caselaws?id=307158 An Open Book Estimate works contract can still involve an inter-State sale and a subsequent sale exemption under the Central Sales Tax Act where the contractor procures goods and transfers documents of title in transit. The mere use of an escrow account or invoices raised in the end user's name does not, by itself, prove two separate local sales. The Telangana High Court treated the assessment as based on an view of the statutory scheme governing inter-State sale, transit sale and works contracts, and found that Sections 3 and 6 of the CST Act can apply to such transactions. The assessment order was set aside. en-us Mon, 31 Dec 2018 00:00:00 +0530 Wed, 22 Mar 2023 20:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307158 An Open Book Estimate works contract can still involve an inter-State sale and a subsequent sale exemption under the Central Sales Tax Act where the contractor procures goods and transfers documents of title in transit. The mere use of an escrow account or invoices raised in the end user's name does not, by itself, prove two separate local sales. The Telangana High Court treated the assessment as based on an view of the statutory scheme governing inter-State sale, transit sale and works contracts, and found that Sections 3 and 6 of the CST Act can apply to such transactions. The assessment order was set aside. Case-Laws VAT and Sales Tax Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307158