https://www.taxtmi.com/caselaws?id=160678 Supply of machinery and equipment made to customer specifications, with movement of goods occasioned by the contract, was treated as an inter-State sale rather than a local sale under the Andhra Pradesh General Sales Tax Act. Installation and erection of the equipment in Andhra Pradesh did not change the character of the transaction. The objection based on locally purchased components was not entertained because it had not been raised before the lower authorities or the Tribunal. The transaction was therefore outside the State's taxing power as a local sale, and the revision was dismissed. en-us Wed, 16 Sep 1998 00:00:00 +0530 Sat, 21 Dec 2013 18:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160678 Supply of machinery and equipment made to customer specifications, with movement of goods occasioned by the contract, was treated as an inter-State sale rather than a local sale under the Andhra Pradesh General Sales Tax Act. Installation and erection of the equipment in Andhra Pradesh did not change the character of the transaction. The objection based on locally purchased components was not entertained because it had not been raised before the lower authorities or the Tribunal. The transaction was therefore outside the State's taxing power as a local sale, and the revision was dismissed. Case-Laws VAT and Sales Tax Wed, 16 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160678