https://www.taxtmi.com/highlights?id=105389 Contractual allocation of DVAT liability and reimbursement under a works contract may be resolved through arbitration. The relevant tax inquiry is whether imported or inter-State procured goods have an integral contractual nexus with their supply: project-specific procurement to employer specifications, approved suppliers, prescribed inspection and employer consignee status may preserve that nexus despite intermediary procurement and incorporation into works. Such transactions attract exemption for sales in the course of import or inter-State trade, making DVAT and contractual reimbursement inapplicable. Review under Section 34 is confined: courts do not re-appreciate evidence or substitute a plausible arbitral view absent patent illegality going to the root of the matter. en-us Mon, 26 Oct 2026 08:05:48 +0530 Mon, 26 Oct 2026 08:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105389 Contractual allocation of DVAT liability and reimbursement under a works contract may be resolved through arbitration. The relevant tax inquiry is whether imported or inter-State procured goods have an integral contractual nexus with their supply: project-specific procurement to employer specifications, approved suppliers, prescribed inspection and employer consignee status may preserve that nexus despite intermediary procurement and incorporation into works. Such transactions attract exemption for sales in the course of import or inter-State trade, making DVAT and contractual reimbursement inapplicable. Review under Section 34 is confined: courts do not re-appreciate evidence or substitute a plausible arbitral view absent patent illegality going to the root of the matter. Highlights VAT / Sales Tax Mon, 26 Oct 2026 08:05:48 +0530 https://www.taxtmi.com/highlights?id=105389