2020 (1) TMI 417 - SCH - VAT and Sales Tax

Jurisdiction - Scope of Inter-state sales - supply of the goods from Mumbai to Delhi to execute the works contract - CST Act, 1956 - applicability of Delhi Sales Tax Act, 1975 - it was held that the incidence of Central Sales Tax or even sale of goods, occurs where the goods are appropriated to the contract. In this case, the place where the appropriation took place, is undoubtedly Mumbai. HELD THAT - SLP dismissed.