Local sale or Central Sale - works contract in the course of ...
Case Laws VAT and Sales Tax
October 29, 2014
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 sale may be deemed to have occasioned such movement - It would be sufficient if the movement was in pursuance of and incidental to the contract of sale - HC
View Source