https://www.taxtmi.com/caselaws?id=155598 Sales of bamboos by contractors were treated as the first sale under item 75 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because Explanation V, as amended, brought such sales within the first-sale levy. The contention that the Forest Department was the first seller was inconsistent with the amended statutory scheme. Transport charges incurred by the assessee and recovered from the buyer were also included in taxable turnover, as the definition of "turnover" in section 2(s) was held wide enough to cover such charges. Both challenges failed, and the tax revision was held unsustainable. en-us Tue, 09 Feb 1988 00:00:00 +0530 Thu, 05 Sep 2013 16:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155598 Sales of bamboos by contractors were treated as the first sale under item 75 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because Explanation V, as amended, brought such sales within the first-sale levy. The contention that the Forest Department was the first seller was inconsistent with the amended statutory scheme. Transport charges incurred by the assessee and recovered from the buyer were also included in taxable turnover, as the definition of "turnover" in section 2(s) was held wide enough to cover such charges. Both challenges failed, and the tax revision was held unsustainable. Case-Laws VAT and Sales Tax Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155598