https://www.taxtmi.com/caselaws?id=161846 Amounts collected by a municipal corporation for water supply were treated as charges for civic supply services, including transport and pipeline arrangements, rather than the price of water sold to consumers. On those facts, there was no material to establish a sale of water for consideration, so the receipts did not fall within the charging provision as sale turnover under the Andhra Pradesh General Sales Tax Act, 1957. The revision therefore failed. en-us Mon, 22 Nov 2004 00:00:00 +0530 Fri, 07 Feb 2014 18:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161846 Amounts collected by a municipal corporation for water supply were treated as charges for civic supply services, including transport and pipeline arrangements, rather than the price of water sold to consumers. On those facts, there was no material to establish a sale of water for consideration, so the receipts did not fall within the charging provision as sale turnover under the Andhra Pradesh General Sales Tax Act, 1957. The revision therefore failed. Case-Laws VAT and Sales Tax Mon, 22 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161846