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The Commissioner Trade Tax vs S/S Indian Railway Construction ... on 9 February, 2005 cites

Oil India Ltd vs The Superintendent Of Taxes & Others on 3 March, 1975

"5- As regards the goods brought in by the dealer from Delhi and on which the Central Sales Tax was already paid, the authorities below have tried to clinch the issue in favour of the revenue by saying that since the works were executed at Dehradun the sale was finally completed there and, therefore, the value of such things was also taxable. This contention is not correct and the law specifically provided for exclusion of goods which are the subject matter of inter State trade or the subject of a sale outside the State or the sale in the course of export of import and are, thus, covered by Sections 3, 4 and 5 of the Central Sales Tax Act. Admittedly, the goods were brought from Delhi to the State of U. P. in pursuance of and for the execution of the works contract and, therefore, they were covered by Section 3 of the Central Sales Tax Act and the sale value thereof could not have been subjected to trade tax under the U. P. Sales Tax Act. The fact that the sale was ultimately completed in U. P. was of no consequence, as held by the Hon'ble Supreme Court in Oil India Limited v. Superintendent of Taxes, 1975 UPTC 335."
Supreme Court of India Cites 6 - Cited by 67 - K K Mathew - Full Document
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