https://www.taxtmi.com/article/detailed?id=11787 Where goods are manufactured, loaded into a railway wagon and transported to a destination outside the taxing State, the transaction is an inter-state sale and State VAT does not apply; subsequent independent movement after sale does not make it intra-state. Characterisation as a works contract is inappropriate where the contract and facts demonstrate sale of goods with inter-state movement. A recipient who deducted VAT on that incorrect basis must refund the illegally collected amount and may apply to the State VAT department for repayment. en-us Mon, 28 Aug 2023 08:19:30 +0530 Mon, 28 Aug 2023 08:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11787 Where goods are manufactured, loaded into a railway wagon and transported to a destination outside the taxing State, the transaction is an inter-state sale and State VAT does not apply; subsequent independent movement after sale does not make it intra-state. Characterisation as a works contract is inappropriate where the contract and facts demonstrate sale of goods with inter-state movement. A recipient who deducted VAT on that incorrect basis must refund the illegally collected amount and may apply to the State VAT department for repayment. Articles Value Added Tax - VAT and CST Mon, 28 Aug 2023 08:19:30 +0530 https://www.taxtmi.com/article/detailed?id=11787