AP HC on Sales Tax on Goods moved from one state to other for execution of work contract

At the outset, it may be noted that consequent to the Constitutional amendment, levy of Sales Tax on the Works Contract came to be introduced in the State of Andhra Pradesh with effect from 01.07.1985. However, the definition of Sale in Section 2(g) of the CST Act was amended only with effect from 13.05.2002, by virtue of the amendment brought in the Finance Act 20/2002. In the present case, the Tribunal had examined the agreement dated 09.06.1991 and also the letter of intent dated 05.11.1990 issued in favour of the dealer by TWBC. The Tribunal also examined the specimen excise gate passes sh...