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TMI Blog2011 (8) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... t, hereinafter referred to as the Act ). The assessee is an individual registered under the Act and is engaged in the business of civil contract work. She filed her monthly return in the prescribed form and also filed annual returns. During the year of assessment, she has assigned a part of the works contract to another registered dealer M/s. Paramount Constructions who is also registered under the Act. He also has filed regular monthly and yearly accounts and discharged the tax liabilities. The total value of the sub-contract is ₹ 65,50,005. The subcontractor had paid tax under the Act for the said turnover and she was also assessed on that basis. Correspondingly, the assessee was given the benefit of reduction in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2009] 67 Kar. L.J. 125, contended that there cannot be a multiple sale and consequently, there cannot be levy of tax on the same components, one as a sale and another as a resale and therefore, submits that the order passed by the revisional authority is contrary to the law laid down in the aforesaid judgments and requires to be set aside. Per contra, the learned counsel for the Revenue supported the impugned order. The apex court, in the case of State of Andhra Pradesh v. Larsen 5 Toubro Ltd. reported in [2008] 17 VST 1 (SC), dealing with the question whether the turnover of the sub-contractors is to be added to the turnover of Larsen Toubro, in other words, Whether the goods employed by the sub-contractors occur in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Hyderabad v. Additional Commissioner of Commercial Taxes, Zone I, Bangalore reported in [2010] 33 VST 757 (Karn); [2009] 67 Kar. L.J. 125, has also held, once the said turnover is taxed in the hands of the sub-contractor, a deemed sale takes place and the very same turnover cannot be taxed again in the hands of the contractor under section 6B on the ground of resale when there is no such resale. In view of the aforesaid legal position, the impugned order passed by the revisional authority is unsustainable and is liable to be set aside. Accordingly, it is set aside. Hence, the following order: Both the appeals are allowed. The impugned order passed by the revisional authority is set aside. The order passed by the Appellate Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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