S. V. MARUTHI, J. - This tax revision case is filed against the orders passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, in T.A. No. 577 of 1995 dated February 26, 1998.

The Revenue is the petitioner. The respondent was engaged in the execution of works contract at project site of the contractee, namely, Andhra Pradesh State Electricity Board at Vijayawada Thermal Power Station (VTPS). It was not registered as local dealer. Assessment has arisen out of information gathered from the record of VTPS from their purchase order dated February 1, 1988 raised on the respondent for Rs. 2,44,52,299. The name of the equipment and work was indicated as "Fire Protection System". According to the C.T.O., subsequent to the 46th Amendment of the Constitution and consequent amendment to the Andhra Pradesh General Sales Tax Act, the turnover involving execution of works contract ought to be treated as general goods. Therefore, he brought the entire turnover of Rs. 2,44,52,299 to tax without any exemption for the local component involved, for want of details. On appeal, it was confirmed. On further appeal, the Tribunal, held that the machinery and equipment were supplied