1998 (2) TMI 575

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....r of the Sales Tax Appellate Tribunal in T.A. Nos. 750 of 1995, 751 of 1995 and 752 of 1995. 2.. The assessee is a company. The appeal before the Tribunal arose out of the order of the Deputy Commissioner withdrawing the exemption granted by the Commercial Tax Officer, Malkajgiri on the transactions under section 6-A of the CST Act as stock transfers made by the appellants-firm to its branch si....

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....sent revision is filed by the Revenue. 4.. The finding of the Tribunal is that the goods were used in the execution of the works contract in Maharashtra. The contract did not contemplate mere supply of pipes. The entire work is treated as completed only on execution of pipe line work. Payment is to be made on the basis of measured work at which stage the goods are immovable by accretion to the ....