https://www.taxtmi.com/caselaws?id=30512 A works contract executed through a registered sub-contractor is taxed on the value of goods at the point of incorporation in the sub-contract, and that turnover cannot be added again to the main contractor's turnover merely because there is no privity of contract with the contractee. Read with Article 366(29A)(b) of the Constitution, the AP VAT scheme treats the transfer of property in goods as a deemed sale on incorporation, so the same goods do not undergo a further deemed transfer back to the main contractor. The analysis rejects a theory of multiple deemed sales and avoids double taxation. en-us Tue, 26 Aug 2008 00:00:00 +0530 Mon, 08 Sep 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30512 A works contract executed through a registered sub-contractor is taxed on the value of goods at the point of incorporation in the sub-contract, and that turnover cannot be added again to the main contractor's turnover merely because there is no privity of contract with the contractee. Read with Article 366(29A)(b) of the Constitution, the AP VAT scheme treats the transfer of property in goods as a deemed sale on incorporation, so the same goods do not undergo a further deemed transfer back to the main contractor. The analysis rejects a theory of multiple deemed sales and avoids double taxation. Case-Laws VAT / Sales Tax Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30512