TaxTMI 
TaxTMI 
2009 (10) TMI 837
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....supply and installation of fire fighting equipment by Bharat Petroleum Corporation Ltd., in the NTPC power plant at Kayamkulam in Kerala. Another order of similar type was issued to the respondent by the Indian Oil Corporation for setting up of fire fighting equipment, fire protection device, etc. in their LPG bottling plant installation at Kozhikode in Kerala. The respondent, after signing the contracts with these awarding companies, set up the offices at the respective sites of the awarders at Kayamkulam and Kozhikode. The respondent also took registration under the Kerala General Sales Tax Act as well as the Central Sales Tax Act in Kerala. The question that arose in the course of assessment is whether the goods purchased and brought by ....
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....1998-99 was separately taken up by a Bench consisting of three members. While the majority accepted the respondent's contentions and allowed the appeal, the third member held that the assessment of the entire turnover as works contract is absolutely tenable. However, the appeals pertaining to the assessment years 1997-98 and 1999-2000 went before another Bench of the Tribunal, which, on the merits, though held against the respondent, by upholding the finding in the assessment confirmed in the first appeal, still allowed the appeals for the reason that another Bench had on earlier occasion allowed the respondent's appeal for 1998-99. The revision petitions filed by the State for the years 1997-98 and 1999-2000 are within time and the....
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.... facts are entirely different inasmuch as the contractor-company in that case made inter-State sale of goods by invoicing the goods from outside the State to the awarders in Kerala. On the other hand, in this case, admittedly the respondent purchased equipment from outside Kerala and brought the same to Kerala for use in execution of works contract which is a subsequent sale after inter-State purchase. Even though counsel for the respondent relied on several decisions to canvass for the proposition that the works contract can involve inter-State sale, we do not think any such decision is applicable in this case because the two contracts given here are for supply and installation of fire fighting equipment at the site of the awarder to their....