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TMI Blog1998 (9) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, in T.A. No. 577 of 1995 dated February 26, 1998. 2.. The Revenue is the petitioner. The respondent was engaged in the execution of works contract at project site of the contractee, namely, Andhra Pradesh State Electricity Board at Vijayawada Thermal Power Station (VTPS). It was not registered as local dealer. Assessment has arise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exclusively done according to the specifications of the customer, who also inspected the work in process at every stage. Merely because the equipment was installed and erected in the State of Andhra Pradesh, it cannot be said to be a local sale. In support of their decision, the Tribunal relied upon the judgments in Gannon Dunkerley & Co. v. State of Rajasthan [1993] 88 STC 204 (SC) and Builders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... radesh General Sales Tax Act. Aggrieved by the same, present revision case is filed. 3.. The main argument of the learned counsel for the Revenue is that the dealer is not a registered dealer in Andhra Pradesh. On information gathered from VTPS, the assessee has not paid taxes in so far as the components locally purchased. Therefore, in respect of components locally purchased, the State is compet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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