TMI Blog2014 (8) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - OT Appeal No.8 of 2012 - - - Dated:- 27-3-2014 - Dr Manjula Chellur, CJ and A M Shaffique, J. For the Appellant : Shri Jose Jacob, Adv. For the Respondent : Shri Bobby John Pulikkaparambil, Government Pleader JUDGEMENT Per: A M Shaffique: This appeal is filed by a dealer registered under the Karnataka Value Added Tax Act 2003. 2. The appellant received a work order from Indian Institute of Management, Kozhikode (for short IIMK) in August 2011 for setting up of the Business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable does not arise. It is argued by the learned counsel for the appellant, based on the judgment of the Supreme Court in M/s. Hyderabad Engineering Industries v. State of Andhra Pradesh [(2011) 4 SCC 705], that when the transaction involved is inter state sales it is only taxable under the Central Sales Tax Act, 1956 (for short 'C5T Act'). On the other hand, the learned Government Pleader, supporting the stand taken in the impugned order, contends that there is no material to arrive at the conclusion that the transaction involved is inter state works contract and that apart, even in respect of a contractor who carried on work within the state, he is liable to get registration under the Act. 5. The short issue involved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to contend that the said opinion expressed by the Commissioner is absolutely wrong. The issue involved in the said case was whether the sale or purchase of goods can be said to have taken place in the course of inter state trade or commerce and exigible to tax under the CST Act. It is found that in order to make a sale as one in the course of inter-state trade or commerce, there must be an obligation on the seller or buyer to transport the goods outside the State. The obligation may arise by reason of Statute, contract between the parties or from mutual understanding or agreement between them or even from the nature of transaction which linked the sale to such transportation and such an obligation may be imposed, expressed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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