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2024 (1) TMI 929 - HC - VAT and Sales TaxSale in the course of interstate trade or commerce under Section 3(a) of the Central Sales Tax Act, 1956 or not - whether goods purchased outside Andhra Pradesh and used in works contracts within the state constituted an interstate sale under Section 3(a) of the Central Sales Tax Act, 1956. - HELD THAT:- Relying upon the decision in the case of 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 was yet another decision passed by this Court in M/S. PATEL ENGINEERING LTD., HYD VERSUS ASST. COMMR CT LTU, HYD 3 OTHERS [2021 (11) TMI 165 - TELANGANA HIGH COURT], whereby the writ petition filed by the assessee was allowed and the matter stood remanded back to the authorities concerned for a fresh consideration, setting aside the previous order passed by the Revisional Authority. Given the aforesaid judicial precedents from this High Court and also considering the issue raised in the present Tax Revision Case being similar if not identical, therefore the present Tax Revision Case would stand squarely decided in terms of the order passed by the Division Bench of this Court in the case of M/s. Larsen and Toubro Ltd. The present Tax Revision Case therefore being devoid of merits, deserves to be and is accordingly, rejected.
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