2008 (8) TMI 21 - SUPREME COURT

AP VAT - Once the work is assigned by the contract to its sub-contractor(s), main contractor ceases to execute the works contract because property passes by accretion and there is no property in goods with the contractor which is capable of a retransfer, whether as goods or in some other form. Therefore, the turnover of sub-contractor is not required to be included into the turnover of the main contractor.