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VAT on Works Contracts: Determining Intra-State vs. Inter-State Tax Based on Goods Sourcing for Turnkey Projects.

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....Levy of VAT - Intra-state or inter-state levy? - works contract - turnkey project - If the transfer of goods, which are incorporated in the works, are those brought from the other State, it has all the characteristics of an inter-state sale....

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VAT on Works Contracts: Determining Intra-State vs. Inter-State Tax Based on Goods Sourcing for Turnkey Projects.