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SUPREME COURT
string, CJ
State of Andhra Pradesh and Others v. Larsen and Toubro Limited and Others
| Table of Content |
|---|
| 1. facts regarding contractor's responsibilities and alleged tax evasion. (Para 1 , 2 , 3 , 4) |
| 2. overview of the assessment order and its basis. (Para 5 , 6 , 7 , 8) |
| 3. statutory definitions and implications for deemed sale. (Para 9 , 10 , 11 , 16) |
| 4. analysis of deemed sales in the context of the law. (Para 17 , 18) |
| 5. final judgment and reasoning against tax liability on contractor's turnover. (Para 19 , 20 , 21 , 22 , 23) |
1. Leave granted.
2. Respondent - Larsen & Tourbo Ltd. (L&T) is engaged in executing civil, mechanical and other building works throughout India including Andhra Pradesh. During the relevant period it entered into contracts with its clients (contractees) whose names are given in the annexure to the original writ petition filed in the High Court of Andhra Pradesh. Under the Contract, L&T, with the consent of the contractee, was permitted to assign parts of construction work to the sub contractors whose names are also given in the list annexed to the original writ petition filed in the High Court. Accordingly, L&T placed orders on such sub contractors for agreed price, inclusive of applicable taxes. The overall work was done under the supervision of t
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