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Documents citing Smt M.Lakshmi Kiran 2 Others vs The Sate Of A.P. Another on 14 June, 2022

M/S.Sarveswara Timber ... vs The Stat.,Govt Of Ap.,Hyd on 5 December, 2022

4. To support its contention, the petitioner placed reliance on the decision of the Tribunal in the case of Lakshmi Kisan Industries and others v. State of Andhra Pradesh1 and the order of the Co-ordinate Bench of the Tribunal in M/s. Crafts 'N' Crafts, Visakhapatnam v. State of Andhra Pradesh2, wherein it was held that doors, windows and frames manufactured out of tax suffered timber are not liable to tax.
Telangana High Court Cites 6 - Cited by 0 - T V Kumar - Full Document

The State Of Ap. Stat,Hyd. vs M/S Moktali Engineering Co. Ltd. ... on 29 November, 2022

10. The Tribunal while holding that the fabrication undertaken by the respondent-assessee using the raw-material purchased by it, like - M.S.Sheets, M.S.Rounds and Angles, etc., cannot be treated as sale of such material, has placed reliance on the decision of the Tribunal in M/s Lakshmi Kisan Industries and others v. State of A.P.1 whereby it has been held that the goods manufactured at site have formed part of the land, which is immovable property and cannot be treated as sale of such material. The Tribunal, by noting as above, held that the lower Authorities failed to decide the nature of the transaction correctly on the basis of the facts of the case and erroneously subjected the turnover relating to erection of galleries and trestles as sale of said goods. The Tribunal further held that the nature of work executed by the respondent-assessee being a works contract, use of raw material in the execution of works contract is only a deemed sale and as the appellant pleads that such deemed sale is second sale in their hands as they purchased this material from registered dealers within the State 1 19 APSTJ 163 5 which is not disputed by both the lower authorities, the disputed turnovers relating to the reduction of galleries and trestles cannot be subjected to tax as the material like M.S.Sheets and Angles, etc., used in the same become second sales, not exigible to tax in the hands of the appellant.
Telangana High Court Cites 2 - Cited by 0 - T V Kumar - Full Document
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