Higher Court Challenges Tribunal's Local Sale Ruling on Interstate Goods Movement Under Central Sales Tax for Lift Manufacture.

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....Works contract - interstate movement of goods - local sale or CST - As the sale is already effected and as the manufacture of the lift at Ghaziabad is only in pursuance of job order evidencing interstate sales, the question of further sale by branch office does not at all arise herein. - Tribunal has erroneously concluded that it is local sale - HC....