Interstate Sales Confirmed: Goods Fabricated in Raipur for Southern Railways, Transported to Tamil Nadu for Installation.

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Full Text of the Document

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....Intra-State Transaction or Inter-State transaction? - the contract is between the assessee in Raipur and Southern Railways. It is not known where the contract was entered into by the parties. However, there is no dispute on the position that the goods forming the subject matter of the contract, have been fabricated in Raipur and thereafter brought to Tamil Nadu for installation - the transactions in question constitute interstate sales - HC....