https://www.taxtmi.com/caselaws?id=311829 The court dismissed the Revenue's appeals against the Sales Tax Appellate Tribunal's decision, which denied state tax exemption on goods purchased from outside the state for works contracts. The Tribunal determined that these transactions were inter-state sales, used in Andhra Pradesh for contracts with South Central Railway and Military Engineering Services, and thus not subject to state tax under the A.P. General Sales Tax Act. The court upheld this finding, referencing the Builders Association of India case, and concluded that inter-state sales are not taxable by individual states, affirming the Tribunal's decision without costs. en-us Wed, 09 Jul 2003 00:00:00 +0530 Tue, 16 Jan 2024 16:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311829 The court dismissed the Revenue's appeals against the Sales Tax Appellate Tribunal's decision, which denied state tax exemption on goods purchased from outside the state for works contracts. The Tribunal determined that these transactions were inter-state sales, used in Andhra Pradesh for contracts with South Central Railway and Military Engineering Services, and thus not subject to state tax under the A.P. General Sales Tax Act. The court upheld this finding, referencing the Builders Association of India case, and concluded that inter-state sales are not taxable by individual states, affirming the Tribunal's decision without costs. Case-Laws VAT and Sales Tax Wed, 09 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311829