1998 (2) TMI 575

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..... see is a company. The appeal before the Tribunal arose out of the order of the Deputy Commissioner withdrawing the exemption granted by the Commercial Tax Officer, Malkajgiri on the transactions under section 6-A of the CST Act as stock transfers made by the appellants-firm to its branch situated at Amaravathi, Maharashtra State to which the goods were despatched for the purpose of using them in e .....

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..... cution of the works contract in Maharashtra. The contract did not contemplate mere supply of pipes. The entire work is treated as completed only on execution of pipe line work. Payment is to be made on the basis of measured work at which stage the goods are immovable by accretion to the earth. In other words, according to the finding of the Tribunal, the sale actually took place outside the State .....

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