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2022 (4) TMI 700 - HC - GSTInter-state sale - movement of the goods transported from the outside the State to the site of execution of work by the contractor - contract on turnkey basis - HELD THAT:- The Court is unable to find any errors having been committed by the Tribunal in coming to the conclusion. Indeed, if the goods moved from outside Orissa to Orissa on the strength of declaration of Form ‘C’, then it cannot be said that there was one indivisible contract and that it would amount to a sale within the State of Orissa. It was correctly noted by the Tribunal that although the execution of the works contract took place inside Orissa, the total materials were brought from outside the State by the contractee from the contractor. Application dismissed.
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