https://www.taxtmi.com/caselaws?id=441424 Whether the transaction constituted a works contract subject to Bihar VAT or an inter-state sale: applying s.40-41 Bihar VAT Act and following the SC precedent in HYDERABAD ENGINEERING INDUSTRIES, the court held the contract was for manufacture and sale of specified goods (pure sale), not a works contract, and thus an inter-state sale not exigible to Bihar tax; consequence-deduction by the purchaser was illegal. Remedy and limitation: refund of illegal deductions ordered, but confined to amounts recoverable within the Limitation Act (three years prior to the writ filing date); purchaser to refund with 6% interest within 4 months, rising to 12% thereafter. 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 Whether the transaction constituted a works contract subject to Bihar VAT or an inter-state sale: applying s.40-41 Bihar VAT Act and following the SC precedent in HYDERABAD ENGINEERING INDUSTRIES, the court held the contract was for manufacture and sale of specified goods (pure sale), not a works contract, and thus an inter-state sale not exigible to Bihar tax; consequence-deduction by the purchaser was illegal. Remedy and limitation: refund of illegal deductions ordered, but confined to amounts recoverable within the Limitation Act (three years prior to the writ filing date); purchaser to refund with 6% interest within 4 months, rising to 12% thereafter. Case-Laws VAT / Sales Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441424