https://www.taxtmi.com/caselaws?id=155496 Section 6-A of the A.P. General Sales Tax Act fastens tax on purchases from unregistered dealers only when the statutory conditions are met. In the case of works contractors using building materials in execution of construction work, the later view was followed that such materials are not consumed in the manufacture of other goods for sale, and the expression "consumed otherwise" does not extend to that use. Mere use of materials in construction was also held not to amount to disposal otherwise than by way of sale, because disposal requires parting with or transferring the goods to another. On that basis, the contractors were not liable to tax on the materials used. en-us Fri, 13 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 17:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155496 Section 6-A of the A.P. General Sales Tax Act fastens tax on purchases from unregistered dealers only when the statutory conditions are met. In the case of works contractors using building materials in execution of construction work, the later view was followed that such materials are not consumed in the manufacture of other goods for sale, and the expression "consumed otherwise" does not extend to that use. Mere use of materials in construction was also held not to amount to disposal otherwise than by way of sale, because disposal requires parting with or transferring the goods to another. On that basis, the contractors were not liable to tax on the materials used. Case-Laws VAT and Sales Tax Fri, 13 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155496