Andhra Pradesh Value Added tax, 2005
S. 4(7): Works Contract – Contractor & Sub-contractor – Only one taxable event in works contract, that is incorporation of goods in the works – tax leviable only once on transfer of property from sub-contractor directly to the employer – No liability of main contractor [Central Sales tax Act, 1956, S. 3, 4, 5, Constitution of India, Art. 366(29A(b)]