SYED SHAH MOHAMMED QUADRI, J.

( 1 ) THIS tax revision case is filed under section 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act) by the State.

( 2 ) THE respondent-Union of India, hereinafter referred to as "m. E. S. ", entered into a contract for construction of buildings with a building contractor. It appears, the terms of the contract provide that for the purpose of the construction, cement and steel will be supplied by M. E. S. to the contractor and the price thereof will be deducted from the amount payable to the contractor for the work done by him. For the assessment year 1985-86, the Commercial Tax Officer, assessing authority, called for the particulars of the supplies of goods made by M. E. S. to the contractor. The M. E. S. , however, did not furnish the particulars, so the assessing authority estimated the net turnover at Rs. 12,50,00,000 and assessed it to sales tax. Aggrieved by the assessment orders passed by the assessing authority, M. E. S. filed an appeal before the Appellate Authority - Deputy Commissioner (C. T), Kakinada. It was pleaded before the appellate authority that in view of the provisions of article 285 (1) of the Constitu

Click Here to Read the rest of this document