https://www.taxtmi.com/caselaws?id=325979 Assessment of turnover under the Andhra Pradesh Value Added Tax Act, 2005 for the Tuticorin Coal Terminal transaction was found unsustainable because the order did not properly address the objection that the work was executed in Tamil Nadu, nor did it explain what goods were transported from Visakhapatnam or how the transaction was brought within the Andhra Pradesh tax net. The reasoning that the place of contract fixed the situs of sale was treated as incomplete on the admitted facts. The assessment, limited to that transaction, was set aside, with liberty to the assessing authority to proceed afresh in accordance with law after considering all factual and legal objections. en-us Thu, 30 Jul 2015 00:00:00 +0530 Mon, 04 Apr 2016 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325979 Assessment of turnover under the Andhra Pradesh Value Added Tax Act, 2005 for the Tuticorin Coal Terminal transaction was found unsustainable because the order did not properly address the objection that the work was executed in Tamil Nadu, nor did it explain what goods were transported from Visakhapatnam or how the transaction was brought within the Andhra Pradesh tax net. The reasoning that the place of contract fixed the situs of sale was treated as incomplete on the admitted facts. The assessment, limited to that transaction, was set aside, with liberty to the assessing authority to proceed afresh in accordance with law after considering all factual and legal objections. Case-Laws VAT and Sales Tax Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325979