ANANDA ENGINEERING WORKS PVT LTD Vs. ASSISTANT COMMISSIONER ASSMT SALES TAX OFFICE SPL CIRCLE-III ERNAKULAM

JUDGEMENT

(1.) HEARD Shri T. Karunakaran Nambiar, Additional Advocate-General for Taxes also.

(2.) PETITIONER is a company incorporated under the Companies Act and is a registered dealer under the Kerala General Sales Tax Act, 1963 on the files of the first respondent, Assistant Commissioner (Assessment), Sales Tax Office, Spl. Circle-III, Ernakulam. The company is represented by its managing director in this petition. The company is engaged in the execution of works contract of various nature such as civil, mechanical, electrical, etc.