https://www.taxtmi.com/caselaws?id=447778 A turnkey EPC arrangement was treated as a composite and indivisible works contract because the contract documents showed a single tender, unified bid, lump-sum consideration, common obligations, and payment linked to the entire project; the split into three parts was only for payment convenience. For sales tax purposes, the goods were future goods appropriated to the contract only in Rajasthan, so title did not pass through pre-dispatch documentation and the transaction was taxable as an intra-State sale under the Rajasthan Value Added Tax Act, 2003, not as an inter-State sale under the Central Sales Tax Act, 1956. Penalty deletion was upheld, while the remand direction was set aside as beyond the pleadings and issues. en-us Thu, 21 Dec 2023 00:00:00 +0530 Fri, 09 Jan 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447778 A turnkey EPC arrangement was treated as a composite and indivisible works contract because the contract documents showed a single tender, unified bid, lump-sum consideration, common obligations, and payment linked to the entire project; the split into three parts was only for payment convenience. For sales tax purposes, the goods were future goods appropriated to the contract only in Rajasthan, so title did not pass through pre-dispatch documentation and the transaction was taxable as an intra-State sale under the Rajasthan Value Added Tax Act, 2003, not as an inter-State sale under the Central Sales Tax Act, 1956. Penalty deletion was upheld, while the remand direction was set aside as beyond the pleadings and issues. Case-Laws VAT / Sales Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447778