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TMI Blog2014 (8) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... History Museum at their campus. According to the appellant, the materials for undertaking the contract were procured by them from Bangalore either directly or through sub-contractors, the same was brought to Kozhikode where the work was undertaken and the work was completed. According to the appellant, the transaction involved interstate works contract liable to tax under the Central Sales Tax Act. 3. IIMK informed the appellant that they will be deducting VAT at source before making payment. Appellant, therefore, filed an application seeking clarification under Section 94 of the Kerala Value Added Tax Act, 2003 before the Commissioner of Commercial Taxes. In the meantime, IIMK had deducted tax at source and offered to remit the same to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is with reference to the contract undertaken by the appellant. The agreement in relation to the work is Annexure B. The respondent, in the impugned order, highlights the fact that, with reference to the question regarding inter state sale, the law requires that tax should he levied and collected by the State from which the movement of goods commences. Having found so, after relying upon various judgments of the Apex Court and other High Courts, the respondent forms an opinion that the agreement decides as to from where the Contractor must procure the material. It is further found that when the Contractor procures materials from Karnataka and it is only the decision of the Contractor and the materials reveal the sale of goods to IIMK in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r itself or impliedly by a mutual understanding. It is further held that "it is not necessary that in cases, there must be pieces of direct evidences showing such obligation in a written contract or oral agreement. Such obligations are inferable from circumstantial evidence." 7. In the light of the aforesaid findings, when there is factual material available to show that the goods were purchased from Karnataka and brought to Kozhikode (Kerala) for the purpose of the works contract, it is a clear incident of CST Act becoming applicable and once the dealer has suffered the liability to pay tax under the CST Act, it is not known as to how a different view is possible. Therefore, we are o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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