https://www.taxtmi.com/caselaws?id=169076 Free issue materials supplied by the buyer and incorporated in manufactured goods do not form part of the dealer's turnover under the Andhra Pradesh General Sales Tax Act, 1957, because sales tax is charged on the actual consideration received or receivable for the transfer of property in goods. The valuation approach applicable in excise law, which may account for manufacturing value additions, cannot be imported into sales tax assessment where the relevant measure is the real sale price. Accordingly, the value of such materials could not be added to turnover merely because they were used in the finished product, and the issue was answered against the Revenue. en-us Fri, 11 Oct 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169076 Free issue materials supplied by the buyer and incorporated in manufactured goods do not form part of the dealer's turnover under the Andhra Pradesh General Sales Tax Act, 1957, because sales tax is charged on the actual consideration received or receivable for the transfer of property in goods. The valuation approach applicable in excise law, which may account for manufacturing value additions, cannot be imported into sales tax assessment where the relevant measure is the real sale price. Accordingly, the value of such materials could not be added to turnover merely because they were used in the finished product, and the issue was answered against the Revenue. Case-Laws VAT and Sales Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169076