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2008 (3) TMI 460 - SUPREME COURTLow-density polyethylene (LDPE) granules being used in the manufacture of cable-sheathing compound - Held that:- Appeal dismissed. The High Court has in its order observed that the finding recorded by the Tribunal that the respondent processed LDPE granules for a certain purpose, but granules remain LDPE granules and it is not a new product, is a finding of fact and the Tribunal being the final fact-finding authority under the Andhra Pradesh General Sales Tax Act, 1957 and there being no evidence on record to show that a new product had come into being which was marketable and known to the commercial world, no interference with the order of the Tribunal was called for.
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