TMI Blog2013 (6) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by us in other previous cases also. Thus when the nature of execution of the work demanded that the assessee took the material to the site of the customer and executed the work, it does not mean that there was no sale of the shutters. Similar issue was also considered by the apex court in the decision reported in [2005 (2) TMI 519 - SUPREME COURT OF INDIA] (State of Andhra Pradesh v. Kone Elevators (India) Ltd.). - Decided against assessee. - Tax Case (Revision) No. 48 of 2010 - - - Dated:- 12-6-2013 - Mrs. Chitra Venkataraman AND Ms. K.B.K. Vasuki, JJ. For the Appellant : B. Raveendran For the Respondent : Haribabu, Additional Government Pleader, ORDER:- The order of the court was made by MRS. CHITRA VENKA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il contractor. During the assessment year 1999-2000, he entered into an agreement with the Superintending Engineer, WRO/ PWD, Parambikulam Aliar Basin Circle, for rehabilitation of distributaries and D1 sluices from 87.40 km to 102.80 km of Parambikulam Main Canal and Muthanampalayam Distributary of Tiruppur Branch Canal. As part of this work, the assessee had to manufacture 175 Nos. of gearing shutters according to the specifications; after dismantling, the damaged ones were to be replaced with the newly manufactured shutters, after necessary earth work and masoning. The assessee's case is that it purchased steel items from registered dealers and after processing, it manufactured the shutters and installed them in the work place und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered tax deducted at source, which was adjusted on the tax due. Aggrieved by the same, the assessee is on appeal before this court. We straight away reject the contention of the assessee by following the decision of this court reported in [2003] 129 STC 167 (Mad) (Apparels and Handloom Exporters Association v. State of Tamil Nadu), which was also considered by us in Tax Case (Revision) No. 1899 of 2006 by order dated June 6, 2012 (Conveyor Equipment Company Ltd., Chennai v. State of Tamil Nadu rep. by the Deputy Commercial Tax Officer, Adayar II Assessment Circle, Chennai) as well as in T.C. (R) No. 1977 of 2006 by order dated April 20, 2012 (State of Tamil Nadu rep. by the Deputy Commissioner of Commercial Taxes, Coimbatore Division, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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