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TMI Blog2024 (1) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Case has been filed by the petitioner/appellant against the judgment passed by the Sales Tax Appellate Tribunal (for short, 'the Tribunal') in Tribunal Appeal No.889 of 2005, decided on 17.03.2008. 2. Heard Sri V. Rajeshwar Rao, learned Special Standing Counsel for Commercial Taxes appearing for the petitioner and Sri M.V.S. Sridhar, learned counsel for the respondent. 3. Vide the said impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e part had held as under: "Thus, we find from the reading of the above passage that the Hon'ble High Court while interpreting the validity of III Proviso, did not make any distinction between standard goods or non-standard goods and has also regarded the Head Office and Branch Office of a Company as the same judicial personality. The ratio of their interception applies squarely to the case in ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment also referred to the judgment of the Hon'ble Supreme Court in Builders Association of India & Others v. Union of India & Others 73 STC 370 and held that materials purchased from outside the State to fulfill contractual obligations involved in execution of works contracts in the State of Andhra Pradesh assumed the character of interstate sales and turnovers arising out of their sales cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s. Larsen and Toubro Ltd. Vs. State of Andhra Pradesh (2016) 88 VST 422 (T&A.P. HC) = (2015) 64 taxmann.com 288 has already considered and laid to rest the said issue. In the course of deciding the said issue, the High Court has reached to the conclusion that the transactions in the nature of an interstate sale are not exigible to tax under the works contract in the State o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the previous order passed by the Revisional Authority. 8. 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 L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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