Larsen And Toubro Limited vs Additional Commissioner Of Commercial ... on 4 January, 2001
35. The Andhra Pradesh High Court in the case of Larsen and Toubro Limited v. Commissioner of Commerical Taxes(supra) the Gujarat High Court in the case of State of Gujarat v. Elecon Engineering Co., (supra) with reference to the terms of the contract between the contractor and the contractee have taken the view that the particular transaction that they were deciding is interstate movement of goods and therefore, State Tax Law cannot be applied and the levy of tax under the State Act cannot be levied.