Bihar VAT: No VAT Deduction on Inter-State Sale of Goods under Works Contract

PCM Cement Concrete Pvt Ltd Vs Union of India (Patna High Court)

Patna High Court held that as the transaction is purely an inter-state sale of goods and is not a works contract nor a sale of goods exigible to tax within the State of Bihar, the illegal VAT deduction made by the Railways from the bills of the contractors needs to be refunded back.

Facts- The writ petition is filed seeking a direction to the Respondents 2, 3, and 6 for refund of an amount of Rs. 38,22,897. I

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