https://www.taxtmi.com/caselaws?id=468229 For sales tax purposes, the value of items supplied free of cost by the buyer is not includable in the sale price for computing taxable turnover under Section 2(1)(s) read with Section 5 of the A.P. General Sales Tax Act, 1957, so neither the contractor nor the Railways are liable to tax on that value. A writ petition under Article 226 cannot be used to direct the Railways not to recover such tax from running bills where the claim concerns amounts allegedly paid by the contractor under a mistaken impression. Any refund or recovery claim must be pursued in appropriate proceedings against the concerned authority. en-us Wed, 05 Oct 2005 00:00:00 +0530 Thu, 23 Apr 2026 15:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468229 For sales tax purposes, the value of items supplied free of cost by the buyer is not includable in the sale price for computing taxable turnover under Section 2(1)(s) read with Section 5 of the A.P. General Sales Tax Act, 1957, so neither the contractor nor the Railways are liable to tax on that value. A writ petition under Article 226 cannot be used to direct the Railways not to recover such tax from running bills where the claim concerns amounts allegedly paid by the contractor under a mistaken impression. Any refund or recovery claim must be pursued in appropriate proceedings against the concerned authority. Case-Laws VAT / Sales Tax Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468229