2009 (6) TMI 946

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....filed by the assessee arise from the common order of the Sales Tax Appellate Tribunal issued for the assessment years 1999-2000 to 2001-02. During these years, the petitioner was engaged in pipe-laying work for Petronet CCK Ltd. connecting Kochi, Coimbatore and Karur for transferring petroleum products from Cochin Refineries Ltd. The pipe-laying work includes supply of pipes and other materials an....

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....is concerned, the assessing officer held that the petitioner is not entitled to exemption as sale took place when the goods were appropriated to the contract in Kerala. Even though the petitioner succeeded in first appeal in which the appellate authority following the decision of this court allowed the claim of exemption of stock transfer value and inter-State purchase value of goods, the Tribunal....

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....ground that movement of goods from outside the State to Kerala is under contract of sale and so much so it is an inter-State sale assessable outside Kerala. The Tribunal found that stock transfer of goods from Mumbai to Kerala and inter-State purchase of goods from outside Kerala are independent transactions prior to appropriation of goods in the execution of work. Since the sale takes place local....

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....e the State. Admittedly petitioner has not billed the goods to the awarder in Kerala to claim the transaction as inter-State sale. On the other hand, the petitioner brought the goods to Kerala, stocked them in its godown at its own risk and later appropriated them in the works contract. We are of the view that transfer of property in goods admittedly took place in Kerala when the goods are appropr....