2025 (2) TMI 1014

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....011, one M/s. Abhijeet Ferro-tech Limited established a unit in the Visakhapatnam Special Economic Zone (SEZ). For the purposes of setting up the said plant, an EPC contractor named M/s. Abjhijeet Projects Limited was awarded the contract of setting up the unit. M/s. Abjhijeet Projects Limited in turn sub-contracted the work, on a back to back basis, to the petitioner herein, by way of a letter of intent, dated 04.03.2010. 3. The contention of the petitioner was that, by virtue of Entry 59-A in the 1st schedule to the AP VAT Act, 2005, the petitioner, as a sub-contractor of M/s. Abjhijeet Projects Limited was entitled to an exemption of the turnover relating to the works contract under which the SEZ unit of M/s. Abhijeet Ferro-tech Limit....

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....rders of the assessment and penalties, the petitioner had approached this Court, by way of various writ petitions. The details of these petitions are as follows: Sl.No. Writ Petition No. Assessment/Penalty Orders challenged in the Writ Petition Appellate Orders challenged in the Writ Petition 01. 16649/2011 A.R.COM/2/2010 Dated 16.03.2011 T.A.No.66 of 2011 dated 16.05.2011 02. 16514/2014 A.A.O. No. 37549 Dated 29.04.2014   03. 1415/ 2016 A.O. No. 44372 Dated 04.12.2015   04. 29384/2016 A.O. No. 26393 Dated 24.06.2016   05. 44149/2016 A.O. No. 27737 Dated 08.07.2016   5. Heard Sri A. Sarveswara Rao, learned counsel for the petitioner and the learne....

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....per or contractor or by any of the above. The term contractor has now been interpreted to include sub7 contractors, by virtue of the Judgment of the erstwhile High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh in M/s. Larsen and Toubro and Others vs. State of Andhra Pradesh  (2006) 148 STC 616. 7. However, Section 7A, which was introduced subsequently, on 24.09.2008, states that exemption of tax on sale of goods within the Special Economic Zone will be available on sale of any goods to persons who have been authorized to establish unit in the SEZ or authorized to develop operate and maintain a SEZ. The further condition is that only such sales of goods made for the purposes, set out in S....