https://www.taxtmi.com/caselaws?id=451192 Goods imported from outside Uttar Pradesh for execution of a pre-existing works contract qualified for deduction under Rule 9(1)(e) of the U.P. Value Added Tax Rules, 2008. The Tribunal's finding that the goods were brought into the State for a single project, and that there was no contrary finding of prior sourcing, non-application to the contract, or multiple sales, attracted the statutory benefit. On those facts, the deduction was available and the legal question was answered in favour of the assessee. en-us Thu, 21 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 08:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451192 Goods imported from outside Uttar Pradesh for execution of a pre-existing works contract qualified for deduction under Rule 9(1)(e) of the U.P. Value Added Tax Rules, 2008. The Tribunal's finding that the goods were brought into the State for a single project, and that there was no contrary finding of prior sourcing, non-application to the contract, or multiple sales, attracted the statutory benefit. On those facts, the deduction was available and the legal question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451192