1999 (7) TMI 631

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..... . 676 of 1995, dated September 22, 1995. 2.. The dispute in this tax revision case is whether the activity of the assessee-dealer in supply, installation and commissioning of lifts by undertaking the project work could be treated as a sale under entry 82 of the First Schedule to the Andhra Pradesh General Sales Tax Act or it would amount to works contract as claimed by the dealer. 3.. The depa .....

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..... the contention of the assessee that the activity of the dealer in supply, erection and commissioning of lifts, amounts to works contract and not a sale. 6.. The learned counsel for the respondent has supported the order of the Appellate Tribunal. 7.. After considering the rival contentions, we do not find any merit in the tax revision case. The decision rendered by the Sales Tax Appellate Tri .....

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