Central Sales Tax Act, 1956 – Works Contract - Whether the supply of the goods from Mumbai to Delhi to execute the works contract constitute inter-state sales - Tribunal view that the goods were appropriated to the contract, which was concluded in Mumbai, ...
Works Contracts – Inter-State Purchase
2017-VIL-566-MAD THE STATE OF TAMIL NADU Vs IVRCL INFRASTRUCTURE AND PROJECTS LTD Central Sales Tax Act – Work Contract - inter-State trade or commerce – inter-State purchase of Iron sheets - conversion into pipes by way of job work to fulfill the obliga ...
HC : Upholds CST exemption on milk sale to Union territory through consignment agents
HC upholds Tribunal order which allowed tax exemption u/s 6A of CST Act on sale of milk, ghee & butter through consignment agents to Union territory, on the basis of ‘Form F’ furnished to substantiate ‘inter-State’ movement; Tribunal had reject ...
CST on Fully Finished Missile
2017-VIL-20-BOM M/s BRAHMOS AEROSPACE PRIVATE LIMITED Vs THE STATE OF MAHARASHTRA Central Sales Tax Act – assessee dispatched “made to order fully finished missile” without warhead to Nagpur branch for job work - the combat missiles which are manufactur ...
HC : Inter-state movement of semi-finished missiles for warhead integration constitute ‘stock-transfer’, no CST leviable
Bombay HC rules on situs of inter-State sale and appropriate State for purpose of levy & collection of CST, where semi-finished goods, viz. missiles, are transferred from one State to another for job-work (warhead integration) and thereafter, dispa ...