https://www.taxtmi.com/caselaws?id=249284 Section 5F of the Andhra Pradesh General Sales Tax Act, 1957 taxes the turnover representing transfer of property in goods involved in a works contract, while rule 6(2) allows specified deductions in computing taxable turnover. The phrase "charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract" was construed broadly: "or otherwise" was treated as all-inclusive and not confined by ejusdem generis. On that basis, the deduction covered amounts spent on own machinery in the form of depreciation, together with related maintenance expenses and consumables used in executing the works contract. The assessee was therefore entitled to the claimed deductions, and the disallowance was set aside. en-us Sat, 27 Aug 2011 00:00:00 +0530 Wed, 09 Jul 2014 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249284 Section 5F of the Andhra Pradesh General Sales Tax Act, 1957 taxes the turnover representing transfer of property in goods involved in a works contract, while rule 6(2) allows specified deductions in computing taxable turnover. The phrase "charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract" was construed broadly: "or otherwise" was treated as all-inclusive and not confined by ejusdem generis. On that basis, the deduction covered amounts spent on own machinery in the form of depreciation, together with related maintenance expenses and consumables used in executing the works contract. The assessee was therefore entitled to the claimed deductions, and the disallowance was set aside. Case-Laws VAT and Sales Tax Sat, 27 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249284