1988 (6) TMI 312 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that hessian cloth bags with polythene lining and craft paper fall under entry 19, not entry 67, of the First Schedule for taxation purposes. The Tribunal's decision was overturned, and the State's challenge was accepted. The bags are considered containers under entry 19, not taxable items under entry 67. The revision case was allowed with no costs.