WP/11200/2006 of M/s. K.C.P.Builders, Vs The Commercial Tax Officer-II,

IN THE HIGH COURT OF ANDHRA PRADESH: AMARAVATI HON’BLE MR. JUSTICE DHIRAJ SINGH THAKUR, CHIEF JUSTICE & HON’BLE MR. JUSTICE R. RAGHUNANDAN RAO WRIT PETITION No.11200 of 2006 Between: M/s. K.C.P. Builders, (presently known as M/s.K.C.P. Projects Ltd.), 3/308, Y.M.R Colony, Proddatur, Now a company rep. by its Managing Director Sri K. Anil Kumar. …Petitioner Versus The Commercial Tax Officer-II, Proddatur, Kadapa District. …Respondent Counsel for the Petitioner : Mr. G. Narendra Chetty Counsel for respondent :Government Pleader for Commercial Taxes. ORDER Dt:. 10.01.2025 (per Hon’ble Sri Justice R.Raghunandan Rao) Heard Mr. G. Narendra Chetty, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondent. 2. The petitioner is a dealer, registered under the A.P.G.S.T Act, 1957. It was involved in the execution of works Contacts, which was taxable under Section 5-F of the A.P.G.S.T Act 2 HCJ&RRR,J W.P. No.11200 of 2006 1957, for the assessment year 2002-2003. The works contracts executed by a registered dealer was taxable @8% under Section 5-F of the A.P.G.S.T Act, to the extent of the sale of goods involved in the works contra