1994 (11) TMI 369

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..... llate Tribunal. The question involved in this T.R.C. is whether the bends and junction boxes made of P.V.C. material have to be taxed under the A.P. General Sales Tax Act, 1957 (hereinafter referred to as "the APGST Act", for short) as per entry No. 38 or entry No. 88 of the First Schedule to the APGST Act. There is no controversy whatsoever that the bends and the junction boxes which are subj .....

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..... id that the articles in question are electrical goods. It is evident that the junction boxes cannot be used for any other purposes except for electrical fittings. Thus we have no hesitation in holding that articles in question clearly and squarely fall under entry No. 38. In the passing we may point out that this question may not arise now in view of the deletion of entry No. 88 and also due to .....

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