ASSISTANT COMMISSIONER (INTELLIGENCE) versus M/S. NANDANAM CONSTRUCTION COMPANY

ASSISTANT COMMISSIONER (INTELLIGENCE) versus M/S. NANDANAM CONSTRUCTION COMPANY

Section 6-A(ii)(a) of the Andhra Pradesh General Sales Tax Act, 1957 applies to raw materials purchased from unregistered dealers and consumed in construction of buildings; tax is attracted when such goods are consumed in manufacture of other goods or otherwise, including construction.

Parties
Appellant: Assistant Commissioner (Intelligence); Respondent: M/s. Nandanam Construction Company
Jurisdiction
India
Judgment Date
21 September 1999
Procedural Posture
Civil Appeal / Appeal From Andhra Pradesh High Court Decision on Writ Petitions
Outcome
appeal allowed, High Court order set aside, writ petitions dismissed
Legal Topics
Sales Tax, Purchase Tax, Interpretation of 'otherwise' in Section 6 A(ii)(a), Levy on Consumption of Goods for Manufacture and Otherwise
Tax Law Sales Tax Purchase Tax Interpretation of 'otherwise' in Section 6 A(ii)(a) Levy on Consumption of Goods for Manufacture and Otherwise

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Parties

Assistant Commissioner (Intelligence)

Appellant

M/s. Nandanam Construction Company

Respondent

Procedural Posture

Civil Appeal / Appeal From Andhra Pradesh High Court Decision on Writ Petitions

Legal Issues

  1. 1 Whether Section 6-A(ii)(a) of Andhra Pradesh General Sales Tax Act, 1957 applies to goods purchased from unregistered dealers and consumed in construction of buildings
  2. 2 Interpretation of 'otherwise' for the purpose of levy of purchase tax

Ratio Decidendi

Section 6-A(ii)(a) of the Andhra Pradesh General Sales Tax Act, 1957 applies to raw materials purchased from unregistered dealers and consumed in construction of buildings; tax is attracted when such goods are consumed in manufacture of other goods or otherwise, including construction.

Court Disposition

appeal allowed, High Court order set aside, writ petitions dismissed

Orders

  • Department to proceed with assessment after giving due opportunity to respondents to file objections
  • No order as to costs