Andhra Pradesh Value Added Tax Act, 2005

Larsen & Toubro Ltd. (L&T) executed works contracts in Andhra Pradesh and subcontracted portions to registered VAT dealers. The State of Andhra Pradesh assessed tax on L&T by adding the turnover of the subcontractors, treating the arrangement as two deemed sales – one from the subcontractor to L&T and another from L&T …

Mis Gammon India Ltd., a construction company, was alleged to have falsely issued Form‑G and claimed concessional tax rates under the Andhra Pradesh General Sales Tax Act, 1957 (APGST). The Assistant Commissioner of Commercial Taxes issued show‑cause notices and, after hearing the appellant, confirmed additional tax an…

The State of Andhra Pradesh assessed tax on M/s Linde India Ltd for its sale of Medical Oxygen IP and Nitrous Oxide IP, treating them as unclassified goods under Schedule V of the Andhra Pradesh Value Added Tax Act, 2005, which would attract a 12.5%/14.5% rate. Linde argued that the products are drugs/medicines covered…

The appellants, dealers under the Andhra Pradesh General Sales Tax Act, 1957 and the VAT Acts, filed appeals against assessment orders but were rejected by the Appellate Authority for not producing proof of payment of tax dues as required by the second proviso of the relevant statutes. The High Court dismissed their wr…

The Assistant Commissioner (CT) LTU Kakinada appealed against a High Court order that had quashed an assessment under the Andhra Pradesh Value Added Tax Act, 2005 because the statutory appeal was filed after the 60‑day limitation period. The High Court had allowed the writ petition under Article 226, holding that the s…

Larsen & Toubro Ltd., a contractor, executed works contracts and assigned portions of the work to registered sub‑contractors who paid sales tax on their own turnover. The issue was whether the payments made to these sub‑contractors should be included in L&T's total turnover for computing turnover tax under Section 6‑B …