https://www.taxtmi.com/caselaws?id=160449 Expenditure on seigniorage, metal breaking, loading and unloading, and transport of metal used in road works formed part of taxable turnover under the Andhra Pradesh General Sales Tax Act because the contractor extracted, processed, transported, and incorporated the metal into the works contract. The metal became the contractor's property after extraction and conversion, and the cost of obtaining and using it was part of the value of goods transferred in execution of the contract. Applying the deemed sale principle on incorporation, the Court held that ancillary procurement charges were includible in the contractual transfer price, and the assessments were upheld. en-us Thu, 21 Jun 2001 00:00:00 +0530 Wed, 18 Dec 2013 14:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160449 Expenditure on seigniorage, metal breaking, loading and unloading, and transport of metal used in road works formed part of taxable turnover under the Andhra Pradesh General Sales Tax Act because the contractor extracted, processed, transported, and incorporated the metal into the works contract. The metal became the contractor's property after extraction and conversion, and the cost of obtaining and using it was part of the value of goods transferred in execution of the contract. Applying the deemed sale principle on incorporation, the Court held that ancillary procurement charges were includible in the contractual transfer price, and the assessments were upheld. Case-Laws VAT and Sales Tax Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160449