https://www.taxtmi.com/caselaws?id=782328 HC held that the contract for supply, designing, manufacturing, inspection, testing, installation and commissioning of the C.P. System was a single, indivisible works contract. Since the goods were purchased outside U.P. and consumed within the State in execution of this works contract, the assessee was entitled to deduction under Section 3F(2)(b)(i) of the U.P. Trade Tax Act. Relying on earlier precedent, HC ruled that the contract must be viewed as a whole and rejected the tax authority's contrary view. The impugned order was quashed and the revision allowed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782328 HC held that the contract for supply, designing, manufacturing, inspection, testing, installation and commissioning of the C.P. System was a single, indivisible works contract. Since the goods were purchased outside U.P. and consumed within the State in execution of this works contract, the assessee was entitled to deduction under Section 3F(2)(b)(i) of the U.P. Trade Tax Act. Relying on earlier precedent, HC ruled that the contract must be viewed as a whole and rejected the tax authority's contrary view. The impugned order was quashed and the revision allowed. Case-Laws VAT / Sales Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782328