https://www.taxtmi.com/caselaws?id=158221 Receipt of customer-supplied aluminium scrap or old articles for conversion into new articles, with payment confined to labour or making charges, was treated as outside the statutory concept of sale under section 2(n) of the Andhra Pradesh General Sales Tax Act. The text emphasises that a sale requires transfer of property in goods for monetary consideration, and that no fixed price or concluded bargain existed for the scrap, the finished articles, or the arrangement as a whole. On that basis, the composite transaction could not be split into artificial purchase and sale legs, and sales tax was not exigible on the turnover. en-us Thu, 26 Oct 1995 00:00:00 +0530 Fri, 18 Oct 2013 13:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158221 Receipt of customer-supplied aluminium scrap or old articles for conversion into new articles, with payment confined to labour or making charges, was treated as outside the statutory concept of sale under section 2(n) of the Andhra Pradesh General Sales Tax Act. The text emphasises that a sale requires transfer of property in goods for monetary consideration, and that no fixed price or concluded bargain existed for the scrap, the finished articles, or the arrangement as a whole. On that basis, the composite transaction could not be split into artificial purchase and sale legs, and sales tax was not exigible on the turnover. Case-Laws VAT and Sales Tax Thu, 26 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158221