BHARAT HEAVY ELECTRICALS LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard Sri G. Narendra Chetty, the learned counsel for the petitioner and Sri P. Balaji Varma, the learned Special Government Pleader for Commercial Taxes. The three writ petitions present identical issues for adjudication and therefore considered together and disposed of by this common order.

(2.) W.P. No. 4060 of 2012 pertains to the assessment year 2009-10; W.P. No. 4065 of 2012 to the assessment year 2008-09; and W.P. No. 4204 of 2012 to the assessment year 2007-08. The facts in W.P. No. 4060 of 2012 are representative of the relevant facts in the other writ petitions as well and are recorded for analysis.

(3.) The petitioner is a public sector company engaged in erection and commissioning of power plants in several States. As part of its business of erection and commissioning of power plants, the relevant division of the petitioner-company is engaged in purely labour oriented jobs not involving transfer of any material whatsoever to the customer. It pays service tax on its entire receipts. It is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 (for short, "the Act"), on the rolls of the first respondent.