https://www.taxtmi.com/caselaws?id=159640 Pressing cotton lint into bales with hessian cloth and iron hoops, and lamination using polyester film and gum, were treated as works contracts under section 2(t) of the Andhra Pradesh General Sales Tax Act, 1957. The statutory definition was applied to movable property where the activity involved fitting out, improvement or repair, and it was not necessary that a new article emerge. The materials used in carrying out the work were not treated as mere sale items, but as components of the execution of the contract. The materials were therefore taxable as part of the assessable turnover. en-us Thu, 08 Jul 1999 00:00:00 +0530 Thu, 28 Nov 2013 16:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159640 Pressing cotton lint into bales with hessian cloth and iron hoops, and lamination using polyester film and gum, were treated as works contracts under section 2(t) of the Andhra Pradesh General Sales Tax Act, 1957. The statutory definition was applied to movable property where the activity involved fitting out, improvement or repair, and it was not necessary that a new article emerge. The materials used in carrying out the work were not treated as mere sale items, but as components of the execution of the contract. The materials were therefore taxable as part of the assessable turnover. Case-Laws VAT and Sales Tax Thu, 08 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159640