https://www.taxtmi.com/caselaws?id=161298 A composite works contract involving supply, installation and commissioning was treated as an inter-State transaction where the goods were manufactured to the contractee's specifications in Maharashtra, inspected and cleared there, and then moved to Andhra Pradesh pursuant to the contract. Because the movement was occasioned by the contract itself and central sales tax had already been paid in Maharashtra, the turnover was outside the levy of Andhra Pradesh sales tax. The Court also stated that, in an appeal under the relevant sales tax appeal provision, it could grant appropriate relief on the basis of the record and the statutory text did not curtail that power. en-us Thu, 10 Jul 2003 00:00:00 +0530 Mon, 13 Jan 2014 18:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161298 A composite works contract involving supply, installation and commissioning was treated as an inter-State transaction where the goods were manufactured to the contractee's specifications in Maharashtra, inspected and cleared there, and then moved to Andhra Pradesh pursuant to the contract. Because the movement was occasioned by the contract itself and central sales tax had already been paid in Maharashtra, the turnover was outside the levy of Andhra Pradesh sales tax. The Court also stated that, in an appeal under the relevant sales tax appeal provision, it could grant appropriate relief on the basis of the record and the statutory text did not curtail that power. Case-Laws VAT and Sales Tax Thu, 10 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161298