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TMI Blog2007 (7) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is the dealer in works contracts and on the roles of the Commercial Tax Officer, Dwarakanagar Circle, Visakhapatnam. The petitioner was finally assessed on gross and net turnover of Rs. 11,15,77,800 and Rs. 1,31,93,850 respectively for the assessment year 2000-2001 by the Commercial Tax Officer. On examination of the assessment record, the Deputy Commissioner noticed that the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which falls for consideration before the Deputy Commissioner and also the Tribunal was "whether the fabricated structures made from iron and steel, which had suffered tax, were to be assessed under section 5F of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to 'the Act') or they have to be excluded from application of section 5F under the first proviso ". This ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 105 STC 227 (AP), the legality of the proviso to the extent places a restriction on the benefit under section 5F to the extent "in the same form in which they were purchased by the contractor" had been removed by this judgment. Therefore, the first proviso to section 5F has to be read without the words, "in the same form in which they were purchased by the contractor". The judgment was very clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations [1997] 105 STC 227 (AP). That judgment has become final, and therefore, the same is binding on the Deputy Commissioner as well as the Tribunal. To that extent, the judgment of the Tribunal and the order of the Deputy Commissioner is set aside. Another question raised before us is with regard to the rate of tax at which the goods were taxed. Although there are no sufficient pleadings eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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