PATEL ENGINEERING LIMITED Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the Revisional orders of Joint Commissioner (CT) (Legal), O/o The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad in CCTs Ref. No. L -V(1)/670/2008, dated 29 -11 -2008. The appellant is M/s. Patel Engineering Limited, Banjara Hills, Hyderabad. It is on the rolls of Commercial Tax Officer, Hyderguda Circle, Abids Division, Hyderabad. The Commercial Tax Officer, Enforcement Wing, O/o. Joint Commissioner (CT) Enforcement Wing, Hyderabad upon examination of the records of the appellant on 24 -10 -2007 issued Form VAT 305 on 2 -12 -2007 under the provisions of APVAT Act, 2005. The appellants are registered dealers in Hyderguda Circle. They are doing business in works contracts. The business premises were inspected by the Commercial Tax Officer -1, Enforcement Wing on 24 -10 -2007. The Commercial Tax Officer, Enforcement Wing found on inspection that the appellant had been executing lift irrigation works for Government of Andhra Pradesh. A show cause notice was issued by the Commercial Tax Officer calling for the objections of the assessee. The assessee filed its objections. The Commercial Tax Officer after elaborately discussing the objections, levied tax @ 12.5% as shown below:

(2.) AGGRIEVED by the above order, appeal was preferred before the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. The ADC allowed the appeal by order dated 7 -6 -2008.

(3.) THE appellant has been awarded a contract by the Government of Andhra Pradesh. The scope of contract according to the appellant reads as hereunder: