1999 (7) TMI 631 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case filed by the State government regarding the classification of activity involving supply, installation, and commissioning of lifts as either a sale or a works contract. The Court upheld the Sales Tax Appellate Tribunal's decision that the activity constituted a works contract and not a sale under entry 82 of the Andhra Pradesh General Sales Tax Act. The Tribunal's decision was deemed to be in line with previous court rulings.