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2021 (11) TMI 165 - HC - VAT and Sales TaxWorks Contract - deemed sale or not - inter-state trade - subject sales/deemed sales fall within the ambit of Section 3(a) and Section 5(2) of the CST Act or not - HELD THAT:- The issue involved in the present writ petition being covered by the decision rendered by this Court in M/S. LARSEN AND TOUBRO LTD. VERSUS STATE OF ANDHRA PRADESH REP. BY ITS PRINCIPAL SECRETARY (REVENUE) , HYDERABAD AND OTHERS [2015 (12) TMI 470 - ANDHRA PRADESH HIGH COURT], there is no need for this Court to delve into the details of the case. Further, by the counter-affidavit filed by the respondents, it has been specifically admitted by the respondents that the contractees with whom the petitioner had entered into contracts for execution of works also had given list of suppliers/manufacturers from whom the petitioner is required to obtain goods for being used in execution of the works contract; and that the said goods are non-standard goods - Thus, this court is of the view that the principle enunciated in M/s.LARSEN AND TOUBRO LIMITED‘s case would squarely apply to the case on hand, as the movement of goods from other States and outside the country had occasioned as a result of covenant of contract entered into by the petitioner with its contractees and such purchases by the petitioner in the course of inter-State trade are integrally connected with use of the same in execution of works contract. Also no such material has been placed on record by the 3rd respondent while revising the order of assessment denying the claim of the petitioner that the subject transactions are covered under Section 3(a) or 3(b) of the CST Act. The impugned order passed by the 3rd respondent, is hereby set aside, and the matter is remitted back to the revisional authority to pass orders afresh - petition allowed by way of remand.
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