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2007 (11) TMI 581 - JHARKHAND HIGH COURTInter-State sales originated from Pondicherry to the State of Bihar in execution of works contract - whether are exigible to sales tax to Pondicherry jurisdiction under Central Sales Tax Act, 1956? Held that:- As noticed, the goods in question which was sent from Pondicherry to Bihar are admittedly iron and steel being declared goods under section 14 of the Central Sales Tax Act, 1956 and the same was taxed under the provisions of section 5 of the Act. Further, at the time of movement of goods from Pondicherry to Bihar, no proper mechanism was evolved under the local law for assessment in respect of the works contract. Therefore, the order of assessment passed by the assessing authority is illegal, arbitrary and cannot be sustained in law. For the reasons aforesaid, this application is allowed and the impugned order of assessment is set aside. It is held that no further sales tax is payable in respect of the goods in question used in the works contract.
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