1998 (9) TMI 646 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed a tax revision case filed by the Revenue against the Sales Tax Appellate Tribunal's order regarding a works contract at Vijayawada Thermal Power Station. The Tribunal held that the transaction was an inter-State sale, not liable for tax under the Andhra Pradesh General Sales Tax Act. The Court ruled that the Revenue cannot raise new arguments at this stage and upheld the Tribunal's decision.