Works contract - interstate movement of goods - local sale or ...

Higher Court Challenges Tribunal's Local Sale Ruling on Interstate Goods Movement Under Central Sales Tax for Lift Manufacture.

July 19, 2013

Case Laws VAT and Sales Tax HC

Works contract - interstate movement of goods - local sale or CST - As the sale is already effected and as the manufacture of the lift at Ghaziabad is only in pursuance of job order evidencing interstate sales, the question of further sale by branch office does not at all arise herein. - Tribunal has erroneously concluded that it is local sale - HC

View Source

← Previous Next →

Works contract - interstate movement of goods - local sale or ...

Higher Court Challenges Tribunal's Local Sale Ruling on Interstate Goods Movement Under Central Sales Tax for Lift Manufacture.

July 19, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Local sale or Central Sale - works contract in the course of interstate sale - It is not necessary that the sale must precede the inter-State movement in order that the...

The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of...

Levy of CST - sales in the course of import or inter-State sales - The High Court was right in observing that once the appellant got released the goods after filing the...

Interstate sale or local sale - manufacturing was done in another state but finishing work done in the state in question - transaction is liable to tax as local sales - HC

GST - Seizure of goods during interstate movement - Power of State Legislature or the State Government has to make law/rules to govern interstate movement of goods -...

Liability of tax - movement of capital goods from the petitioner’s unit in SEZ to DTA unit - the plea of lease arrangement under which capital goods are transferred from...

Detention of goods - sale of goods during inter-state movement - Jurisdiction of state - This is on the underlying principle under the Central Sales Tax Act, 1956 that...

States has no power to detain the goods in movement in the course of interstate since the central government has not notified the documents that have to be carried by a...

Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.

The Appellate Tribunal upheld the order that the interstate transfer of goods by the appellant from its factory in Coimbatore to its depot in Palakkad, Kerala, during...

Local sale or sale in the course of import - High Seas Sale - sales of the goods while being in customs bonded warehouse - transfer of the documents of title to the...

Local sale or Inter state sale - movement of goods outside the state but delivery of goods in the same state i.e. Chenna - no material to show that the movement of...

Petitioner seeking declaration that rule 11B(2)(c) of Central Sales Tax (Kerala) Rules,1957 as invalid and ultra vires being in consistent with Central Sales Tax...

Time bound supply scheme - branch transfers - interstate sales - While the Assessee has discharged its initial burden of showing that the transaction was only a branch...

Quick Updates: