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1994 (7) TMI 88 - SC - VAT and Sales Tax
Whether `V.I.P.' suit cases are plastic articles within the meaning of Entry 113 of Schedule-I to the Andhra Pradesh General Sales Tax Act?
Held that:- The appeal is allowed. The orders of the High Court, the Tribunal and the Deputy Commissioner are set aside and the order of the Assessing Authority granting exemption with respect to the turn-over relating to the said suit cases is affirmed.