https://www.taxtmi.com/caselaws?id=212056 Tax under section 4(7)(a) of the Andhra Pradesh Value Added Tax Act, 2005 was held leviable on the value of goods used in executing a works contract once the goods were supplied or incorporated in the works. The taxable event depended on incorporation or use of goods in the contract, not on whether the contractee later appropriated the goods. Applying article 366(29A)(b) and the works contract charging scheme, the Court treated the measure of tax as the value of goods at the time of incorporation. Abandonment or keeping the project on hold did not undo the levy once the taxable event had occurred. en-us Wed, 19 Jan 2011 00:00:00 +0530 Sat, 17 Mar 2012 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212056 Tax under section 4(7)(a) of the Andhra Pradesh Value Added Tax Act, 2005 was held leviable on the value of goods used in executing a works contract once the goods were supplied or incorporated in the works. The taxable event depended on incorporation or use of goods in the contract, not on whether the contractee later appropriated the goods. Applying article 366(29A)(b) and the works contract charging scheme, the Court treated the measure of tax as the value of goods at the time of incorporation. Abandonment or keeping the project on hold did not undo the levy once the taxable event had occurred. Case-Laws VAT and Sales Tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212056