Court Evaluates if Works Contract is Deemed Sale, Applies Larsen & Toubro Principles on Inter-State Trade and VAT Impact.

Works Contract - deemed sale or not - inter-state trade - the principle enunciated in M/s.LARSEN AND TOUBRO LIMITED‘s case would squarely apply to the case on hand, as the movement of goods from other States and outside the country had occasioned as a result of covenant of contract entered into by the petitioner with its contractees and such purchases by the petitioner in the course of inter-State trade are integrally connected with use of the same in execution of works contract. - HC .....

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