Municipal water supply charges were not sale turnover because the receipts reflected civic service fees, not consideration for sale.

Amounts collected by a municipal corporation for water supply were treated as charges for civic supply services, including transport and pipeline arrangements, rather than the price of water sold to consumers. On those facts, there was no material to establish a sale of water for consideration, so the receipts did not fall within the charging provision as sale turnover under the Andhra Pradesh General Sales Tax Act, 1957. The revision therefore failed.

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Issues: Whether the amount collected by the Municipal Corporation for supply of water was liable to tax under section 6-A of the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The water was supplied by the Municipal Corporation in the course of its civic function and the amounts collected were treated as charges for supply and related transport or pipeline services, not as the price of water sold to the consumer. On the facts, there was no material to show a sale of water for consideration so as to bring the turnover within the charging provision.

Conclusion: The amount collected towards water supply was not taxable as sale turnover under the Andhra Pradesh General Sales Tax Act, 1957, and the revision failed.

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