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2017 (3) TMI 210 - HC - VAT and Sales TaxWaiver of pre-deposit - Inter State sale or not? - nature of the transaction between the petitioners - works contract - contract for supply design, manufacturing, erection and commissioning of electrical systems - Held that: - The salient features flowing out as conditions in the contract and the entire conspectus of law on the issues as notice earlier, leave us with no option but to hold that the movement of goods by way of imports or by way of inter-state trade in this case was in pursuance of the conditions and/or as an incident of the contract between the assessee and DMRC - The goods were of specific quality and description for being used in the works contract awarded on turnkey basis to the assessee and there was no possibility of such goods being diverted by the assessee for any other purpose - pre-deposit set aside - the DVAT Tribunal shall proceed to hear the appeals on merits - appeal allowed by way of remand.
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