https://www.taxtmi.com/caselaws?id=160458 The inclusion of works contractors within the definition of "dealer" under the Andhra Pradesh General Sales Tax Act was upheld because, after the Forty-sixth Amendment, article 366(29-A)(b) permits the transfer of property in goods involved in a works contract to be treated as a deemed sale. The challenge of illegality, arbitrariness, and constitutional invalidity failed because the petitioners did not show any independent infirmity in the amended scheme, and the cases cited were distinguished as addressing different issues. The amended provisions governing works contracts were therefore held valid and operative within the constitutional framework. en-us Fri, 13 Jul 2001 00:00:00 +0530 Wed, 18 Dec 2013 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160458 The inclusion of works contractors within the definition of "dealer" under the Andhra Pradesh General Sales Tax Act was upheld because, after the Forty-sixth Amendment, article 366(29-A)(b) permits the transfer of property in goods involved in a works contract to be treated as a deemed sale. The challenge of illegality, arbitrariness, and constitutional invalidity failed because the petitioners did not show any independent infirmity in the amended scheme, and the cases cited were distinguished as addressing different issues. The amended provisions governing works contracts were therefore held valid and operative within the constitutional framework. Case-Laws VAT and Sales Tax Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160458