Description: The State Representative contends that here are two taxable events one at the time of when the appellant purchased from outside State and Second at the time of when the goods were incorporated which executing the work contract. Hence, the movement of the goods here in the present case took place with in the meaning of Sec 3 of CST Act, 1956, it shows that there is an inextricable link and nexus between the purchase of goods and installation of goods at the premises of the appellant. It cannot be said that there are two taxable events. Held that the observation made by the revisional authority is in-correct. In the result the appeal is allowed.
Source: Trade and Taxes volume no 18. Part no.3 march 2011. Page no. 111
Our Comment: If goods are purchased from Out of state and used for executing a works cannot be treated as two taxable events.
