https://www.taxtmi.com/caselaws?id=162936 Fabricated structures made by a works contractor from iron and steel purchased for execution of works remain covered by the first proviso to section 5F of the Andhra Pradesh General Sales Tax Act, 1957, because the proviso must be read without the limiting words earlier struck down by binding precedent. The fact that the fabricated structures are treated as a different product from the raw material does not defeat the proviso's application. The document also notes that the correct rate of tax could not be finally determined on the existing record and required fresh examination on remand. en-us Mon, 16 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162936 Fabricated structures made by a works contractor from iron and steel purchased for execution of works remain covered by the first proviso to section 5F of the Andhra Pradesh General Sales Tax Act, 1957, because the proviso must be read without the limiting words earlier struck down by binding precedent. The fact that the fabricated structures are treated as a different product from the raw material does not defeat the proviso's application. The document also notes that the correct rate of tax could not be finally determined on the existing record and required fresh examination on remand. Case-Laws VAT and Sales Tax Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162936