9911796707
TMI Blog1998 (2) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... n T.A. No. 527 of 1994. 2.. The assessee is Industrial Finance Corporation of India. It is engaged in industrial financing and leasing and the disputed turnover relates to issue of rental brought to tax under section 5-E of the Andhra Pradesh General Sales Tax Act, 1957, by the Commercial Tax Officer. The Appellate Deputy Commissioner while upholding the orders of the Commercial Tax Officer he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, the Revenue filed the present revision. 3.. The issue involved in this case is covered by a judgment of this Court in Gannon Dunkerley Co. v. Government of Andhra Pradesh [1997] 105 STC 227; (1996) 23 APSTJ 195. A Bench consisting of Justice M.N. Rao as he then was and Justice T.N.C. Rangarajan one of us, relying on the judgment of the Supreme Court in Sahney Steel and Press Works Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable to such transactions which are assessed to the Central Sales Tax Act in the other States and in respect of which C forms have been issued by the contractee. The finding of the Tribunal is that the deemed sales are inter-State sales. In view of the finding of the Tribunal, the principle laid down by the Supreme Court in Sahney Steel and Press Works Ltd. [1985] 60 STC 301, applies and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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