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2014 (8) TMI 224 - HC - VAT and Sales TaxDeducation of VAT at source - Exclusion of tax situs - Whether when the assessee buys materials from a neighbouring State for completing works contract and discharges CST on the same, the payer for which contract was executed, is liable under the Kerala VAT Act to deduct local VAT at source - Whether the assessee is under obligation to take registration with the local VAT for such a transaction - Held that:- when there is factual material available to show that the goods were purchased from Karnataka and brought to Kozhikode (Kerala) for the purpose of the works contract, it is a clear incident of CST Act becoming applicable and once the dealer has suffered the liability to pay tax under the CST Act, it is not known as to how a different view is possible. - Decided in favour of assessee.
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