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2022 (4) TMI 700

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....the conclusion that:- (a) The movement of the goods transported from the outside the State to the site of execution of work by the contractor is the result of a sale or incident of a contract of sale when in fact and effect the movement of the goods is neither the result of a sale nor incident of a contract of sale. (b) A concluded sale has taken place in respect of the goods transported from outside the State when the buyers have not taken delivery of such goods brought to the site of work and whether a mere movement of the goods same as concluded sale make the transaction as one falling under Sec.3(a) of the O.S.T. Act. 2. Whether in the facts and circumstances of the case where the contract is an turnkey basis the conclusion of the....

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....uded that the contract executed by the dealer at IPITATA Bileipada is an indivisible contract and hence the transactions come under the purview of the definition of 'Sale' under Section 2(JJ) of the O.S.T. Act." It was noted by the STO that the dealer had executed the alleged work from the year 1984-85 to 1986-87 and in that view of the matter, the dealer had to be assessed as a works contractor during the year under review. 4. The Opposite Party then filed an appeal which came to be allowed in part by the Assistant Commissioner of Sales Tax (ACST), Cuttack II Range by an order dated 16th August, 1988. The said order was common to the years 1985-86 and 1986-87. The ACST came to the conclusion that the contract was a 'turnkey' one, the prim....