https://www.taxtmi.com/caselaws?id=441424 A contract for manufacture and supply of specially specified bridge components, with loading and transportation under the arrangement, was treated as an inter-State sale because the movement of goods from West Bengal to Bihar arose from the prior sale contract and no composite labour-and-construction element existed. On that basis, the deduction of advance VAT within Bihar was unjustified. The presence of an arbitration clause did not bar writ relief where the dispute concerned the legal character of the transaction. Refund relief was nevertheless limited to deductions made within three years before the writ petition, with interest directed on the refundable amount and enhanced interest for delayed payment. en-us Fri, 28 Jul 2023 00:00:00 +0530 Wed, 14 Jan 2026 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441424 A contract for manufacture and supply of specially specified bridge components, with loading and transportation under the arrangement, was treated as an inter-State sale because the movement of goods from West Bengal to Bihar arose from the prior sale contract and no composite labour-and-construction element existed. On that basis, the deduction of advance VAT within Bihar was unjustified. The presence of an arbitration clause did not bar writ relief where the dispute concerned the legal character of the transaction. Refund relief was nevertheless limited to deductions made within three years before the writ petition, with interest directed on the refundable amount and enhanced interest for delayed payment. Case-Laws VAT / Sales Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441424