2004 (11) TMI 526

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....rder dated December 23, 2003 passed in T.A. No. 178 of 1999 by the Sales Tax Appellate Tribunal, Hyderabad, the State preferred the present tax revision case. 2.. The brief facts of the case are as follows: The respondent herein, i.e., Hindusthan Shipyard Limited, Visakhapatnam is a registered dealer on the rolls of the Commercial Tax Officer, Chinawaltair Circle, Vizag. The Commercial Tax O....

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....esent revision case.   3. Before the appellate authority, on behalf of the State, it has been contended that the Visakhapatnam Municipal Corporation is entrusted with the duty of supplying water in its jurisdiction and it is not a dealer doing business under the provisions of the Andhra Pradesh General Sales Tax Act. It has been also contended that as per section 7A of the Visakhapatnam Mu....

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....arges and not the cost of the water or as the price for water supplied and therefore, at no stretch of imagination, it can be said that the consumer purchased the water by paying money to the Municipal Corporation. The Appellate Tribunal has observed that the water charges of Rs. 12,66,980 paid by the Hindusthan Shipyard Limited, the respondent herein, to the Visakhapatnam Municipal Corporation is....