Intra-State Transaction or Inter-State transaction? - the ...

Interstate Sales Confirmed: Goods Fabricated in Raipur for Southern Railways, Transported to Tamil Nadu for Installation.

August 12, 2023

Case Laws VAT and Sales Tax HC

Intra-State Transaction or Inter-State transaction? - the contract is between the assessee in Raipur and Southern Railways. It is not known where the contract was entered into by the parties. However, there is no dispute on the position that the goods forming the subject matter of the contract, have been fabricated in Raipur and thereafter brought to Tamil Nadu for installation - the transactions in question constitute interstate sales - HC

View Source

← Previous Next →

Intra-State Transaction or Inter-State transaction? - the ...

Interstate Sales Confirmed: Goods Fabricated in Raipur for Southern Railways, Transported to Tamil Nadu for Installation.

August 12, 2023

Case Laws VAT and Sales Tax HC

You may also like:

Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - demand made by the Southern Railway - The provisions of the CGST Act is crystal...

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...

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...

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

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...

Classification of goods - Indian railways - The write up provided by the applicant is incomplete and have no potential to prove 'the subject goods' as essential parts of...

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...

Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the...

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 -...

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...

Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain...

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...

Classification of goods - Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the...

Classification of goods - filters manufactured solely and principally for use by / in Indian Railways and supplied directly to Indian Railways - he classification of the...

Quick Updates: