VAT leviable on actual consideration of railway sleepers without considering free materials supplied

CST & VAT : Where assessee was engaged in manufacture of mono block prestressed concrete sleepers as per drawings and specifications issued by railways and it was supplied free of cost fastenings, malleable cast iron inserts and HTS wire to be incorporated in concrete sleepers, sale price of sleepers for purpose of levy of tax under provisions of Andhra Pradesh General Sales Tax Act, 1957 was actual consideration that was received/receivable by assessee and it alone could be basis for levy of sa