https://www.taxtmi.com/caselaws?id=159050 The Andhra Pradesh General Sales Tax Act treated the Central Government as a deemed dealer where it buys, sells, supplies or distributes goods for consideration, even outside ordinary business activity. Article 285(1) was construed as protecting Union property from direct taxes only, so it did not bar sales tax on turnover. Supplies of cement and steel to a contractor were treated as a transfer of property in goods for consideration and therefore as a taxable sale under the deeming provisions. On that basis, the assessment was restored and tax liability upheld. en-us Wed, 19 Jun 1996 00:00:00 +0530 Wed, 13 Nov 2013 17:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159050 The Andhra Pradesh General Sales Tax Act treated the Central Government as a deemed dealer where it buys, sells, supplies or distributes goods for consideration, even outside ordinary business activity. Article 285(1) was construed as protecting Union property from direct taxes only, so it did not bar sales tax on turnover. Supplies of cement and steel to a contractor were treated as a transfer of property in goods for consideration and therefore as a taxable sale under the deeming provisions. On that basis, the assessment was restored and tax liability upheld. Case-Laws VAT and Sales Tax Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159050