https://www.taxtmi.com/caselaws?id=441628 Goods fabricated in one State and transported to another State for installation under a contract retain their inter-State character where the local activity is limited to fitment of the supplied materials. On that reasoning, the turnover could not be treated as an intra-State sale under the Tamil Nadu General Sales Tax Act, 1959, and the State levy on the disputed turnover was unsustainable. The ruling also noted that the same transactions had been assessed under the Central Sales Tax Act, 1956, supporting exclusion from the State sales tax net. en-us Mon, 17 Jul 2023 00:00:00 +0530 Sat, 12 Aug 2023 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441628 Goods fabricated in one State and transported to another State for installation under a contract retain their inter-State character where the local activity is limited to fitment of the supplied materials. On that reasoning, the turnover could not be treated as an intra-State sale under the Tamil Nadu General Sales Tax Act, 1959, and the State levy on the disputed turnover was unsustainable. The ruling also noted that the same transactions had been assessed under the Central Sales Tax Act, 1956, supporting exclusion from the State sales tax net. Case-Laws VAT and Sales Tax Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441628