TMI Blog2024 (1) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... RADESH HIGH COURT] , there was yet another decision passed by this Court in M/S. PATEL ENGINEERING LTD., HYD VERSUS ASST. COMMR CT LTU, HYD 3 OTHERS [ 2021 (11) TMI 165 - TELANGANA HIGH COURT] , whereby the writ petition filed by the assessee was allowed and the matter stood remanded back to the authorities concerned for a fresh consideration, setting aside the previous order passed by the Revisional Authority. 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 Tou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 hand where the goods were purchased from outside the State of Andhra Pradesh in pursuance of a contract and were moved to the works contract site for execution of works contract. Central Sales Tax has been paid on those goods. These are all admitted facts. However, Form-C in respect of these goods was issued by the contractor himself. We are of the opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment which has been subjected to challenge by way of the present Tax Revision Case. 6. In the course of the deliberations, the Division Bench of this Court 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 of Andhra Pradesh. The decision in the case of M/s. Larsen and Toubro Ltd. (supra) was based upon the decision of the Hon ble Supreme Court in the case of K.G. Khosla Co. (P) Ltd. Vs. Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
