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2007 (7) TMI 587 - ANDHRA PRADESH HIGH COURTWhether the fabricated structures made from iron and steel, which had suffered tax, were to be assessed under section 5F of the Andhra Pradesh General Sales Tax Act, 1957 or they have to be excluded from application of section 5F under the first proviso? Held that:- Even if it is accepted that the fabricated structures were different products, than iron and steel, even then they were covered by proviso to section 5F in view of the law laid down in the case of Media Communications [1996 (12) TMI 365 - ANDHRA PRADESH HIGH COURT]. That judgment has become final, and therefore, the same is binding on the Deputy Commissioner as well as the Tribunal. To that extent, the judgment of the Tribunal and the order of the Deputy Commissioner is set aside. Since the earlier authorities and the Tribunal treated the goods to be different than iron and steel, they might not have gone into the question whether the goods were taxed at four per cent or eight per cent. Besides coming to the correct conclusion on this question, some factual aspects of the matter might have also to be considered. Therefore, on this question as to whether the goods had to be taxed at four per cent or eight per cent and whether the goods in reality have been taxed at four per cent or eight per cent, we remit the case back to the Tribunal, who may decide the matter, after hearing the parties.The tax revision case is accordingly allowed in part
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