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2016 (4) TMI 93 - HC - VAT and Sales TaxInclusion of works contract within the purview of A.P. VAT Act - Execution of works contract outside the state - Entire works contract executed in the State of Tamil Nadu where an assessment could be made to bring the said transaction within the purview of the A. P. VAT Act - Petitioner was not registered in the State of Tamil Nadu as on the date of entering into the contract - Held that:- While the assessing officer passed the assessment order justified bringing of the transaction into the fold of A. P. VAT Act and the assessment order does not indicate what are the goods which have been transported from Visakhapatnam and at what point of time and whether they relate to the execution of contract or supply of local goods or supply of imported goods. Further, the assessing officer also erred in stating that the contract was entered into in Visakhapatnam as the very documents indicate that the said three contracts were entered into at Mumbai. The statement of the assessing officer would be right with respect to the situs of the contract only when the goods were available at the time of the contract and the same does not hold good when the goods are to be supplied in later point of time. Therefore, the assessment so far as the bringing transaction relating to M/s. Tuticorin Coal Terminal Private Limited is concerned, is liable to be set aside. - Decided in favour of petitioner
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