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3 judgments · newest first · showing 1–3
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 …
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 …
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 …
