https://www.taxtmi.com/caselaws?id=757253 Kerala HC held that goods sourced from outside the state for a works contract in Kerala constituted inter-state sale despite initial possession/title transfer within Kerala. The court ruled that movement of non-standard goods manufactured to specific contract specifications from outside Kerala remained inter-state in nature, even with intervening events breaking the movement chain. The petitioner was therefore exempt from KGST Act liability. The HC allowed the revision petitions, setting aside the Appellate Tribunal's orders and ruling in favor of the assessee against Revenue. en-us Fri, 23 Feb 2024 00:00:00 +0530 Tue, 20 Aug 2024 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757253 Kerala HC held that goods sourced from outside the state for a works contract in Kerala constituted inter-state sale despite initial possession/title transfer within Kerala. The court ruled that movement of non-standard goods manufactured to specific contract specifications from outside Kerala remained inter-state in nature, even with intervening events breaking the movement chain. The petitioner was therefore exempt from KGST Act liability. The HC allowed the revision petitions, setting aside the Appellate Tribunal's orders and ruling in favor of the assessee against Revenue. Case-Laws VAT and Sales Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757253