2020 (10) TMI 632

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....d Rafiq For the Respondent : By Adv. Sri. Harisankar V. Menon, By Adv. Smt. Meera V. Menon ORDER K. VINOD CHANDRAN, J. The question of law arising in the above appeal is as to whether the transaction carried out by the respondent-assessee, pursuant to a contract entered into with M/s.KMC Construction Ltd., is an interstate sale or an interstate works contract, thus not exigible to tax ....

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....wer Authority, finding the same to be an interstate works contract. 3. We have examined the contract and the invoices, which are available in the files as produced before us by the learned Senior Government Pleader. We completely agree with the Tribunal. The goods were all sourced from outside the State and suffered tax on its interstate movement, where the purchases were made from Calcutta and....

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.... of such transfer, irrespective of the place where the agreement was executed or the contract being prior or subsequent to such transfer. The Division Bench of this Court referring to authoritative pronouncements of the Hon'ble Supreme Court read down the provision, making it clear that it will not take in sales under Sections 3, 4 & 5 of the Central Sales Tax Act, if the assessee is able t....