1998 (2) TMI 575 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the Tax Revision Case against the Sales Tax Appellate Tribunal's order regarding exemption on stock transfers made by a company to its branch in Maharashtra for executing a works contract. The Tribunal found that the goods were used in Maharashtra for the works contract, making the turnover exempt from sales tax in Andhra Pradesh. The Court upheld the Tribunal's decision based on the Supreme Court's judgment.