1999 (7) TMI 631

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....is filed by the State of Andhra Pradesh questioning the order of the Sales Tax Appellate Tribunal in T.A. No. 676 of 1995, dated September 22, 1995. 2.. The dispute in this tax revision case is whether the activity of the assessee-dealer in supply, installation and commissioning of lifts by undertaking the project work could be treated as a sale under entry 82 of the First Schedule to the Andhr....

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.... 5.. The contention of the learned Government Pleader is that the Appellate Tribunal was not justified in accepting the contention of the assessee that the activity of the dealer in supply, erection and commissioning of lifts, amounts to works contract and not a sale. 6.. The learned counsel for the respondent has supported the order of the Appellate Tribunal. 7.. After considering the riv....