The State Of A.P.Hyd. vs. A.Balaram Raju
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APHC010287752003
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] MONDAY, THE SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR TAX REVISION CASE NO: 142/2003 Between:
THE STATE OF A.P.HYD., -
...PETITIONER AND 1. A BALARAM RAJU, -
...RESPONDENT
Counsel for the Petitioner:
GP FOR COMMERCIAL TAX Counsel for the Respondent: 1. 2 RRR, J & TCDS, J T.R.C.No.142 of 2003
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The respondent herein had executed certain civil work contracts with M/s.VUDA, Municipal Corporation of Visakhapatnam as well as the Telecom Department. In the process of execution of these contracts, the respondent had been supplied with steel and cement by the contractees on cost recovery basis, for use in the works contracts. The respondent was sought to be taxed in relation to the use of steel and cement on the ground that the contractees are not registered dealers from whom tax could have been collected and as such, the respondent would be liable to pay tax.
The said issues came up before the Sales Tax Appellate Tribunal, by way of Tax Appeal Nos.617, 618 & 619 of 1997. The Tribunal dismissed Tax Appeal No.617 of 1997, holding that the respondent would be liable to pay tax on the turn-over relating to the supply of steel and cement by VUDA and Municipal Corporation of Visakhapatnam. However, Tax Appeal Nos.618 & 619 of 1997 were partly allowed on the ground that the supply of steel and cement in relation to the works executed with the Telecom Department shall stand on a different footing as the Telecom Department is a part of the Central Government and would be deemed to be a dealer for the purposes of the GST Act. The Tribunal has held that, in such a situation, the respondent would become second seller and would not be liable to pay any tax on the turn-over, following the Judgment of the erstwhile High Court of
3 RRR, J & TCDS, J that M/s. VUDA and the Municipal Corporation of Visakhapatnam cannot be Date: 02.02.2026 MJA
1 (1994) 104 STC 1
4 RRR, J & TCDS, J T.R.C.No.142 of 2003
214
THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR
TAX REVISION CASE NO: 142/2003 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
MJA
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.