Description : The appellant purchased certain electronic equipment and materials from suppliers outside State of A.P. and used the same in the execution of the works contract. The assessing authority rightly allowed the exemption on this sales at the time of assessment.
Source: Trade and Taxes volume no 18. Part no.3 march 2011. Page no. 111
Comment: Goods purchased from out of state are eligible for exemption in the case of Works contractors
