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TMI Blog2003 (7) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER DR. MOTILAL B. NAIK, J. 1. These three T.R.Cs. are filed by the Revenue assailing the common order, dated 27.9.1999 made by the Sales Tax Appellate Tribunal, Hyderabad in T.A. Nos. 269, 270 and 268 of 1994 relating to the assessment years 1990-91, 1988-89 and 1989-90 respectively. The assessee, in execution of works contract purchased certain goods from outside the State of Andhra Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal formulated points and recorded that the material purchased pursuant to the contract entered into by the assessee with the South Central Railway and Military Engineering Services was moved from other State and delivered in the State of Andhra Pradesh and used in the works contract on hand. The Tribunal also recorded that though the goods were brought to the State of Andhra Pradesh from out side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xes thus stated that there is no finding of fact recorded by the Tribunal, which disentitle the Department to seek adjudication on the question of law raised in these T.R.Cs. 3. Heard the learned counsel for the respondent also in this regard. 4. It is true that some questions of law are made out before this Court. However, this Court has to adjudicate on the aspect whether such questions of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STC 370) the Supreme Court held that when inter-state sales are involved, such turnover shall not be subjected to tax by the respective States. Since there is a categorical finding recorded by the Tribunal to the effect that the sale involved is an inter-state sale, but not an in-transit sale, we are of the view, this finding of fact recorded by the Tribunal does not require any interference by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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