1988 (3) TMI 431

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..... urnover of Rs. 3,19,069.01 representing the second sales of VIP suitcases. The assessing authority accepted the claim of the petitioner and granted exemption as asked for by the petitioner holding that VIP suitcases were covered by entry 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act. However, the Deputy Commissioner, C.T., Visakhapatnam, in exercise of the powers of revisio .....

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..... ntity of plastic material used for manufacturing VIP suitcases and the value thereof as against the total value of all the materials used for manufacturing the same. No certificates from any of the scientific experts engaged or concerned with the trade were filed before the Tribunal, not to speak of oral examination of any one of them. In the circumstances we find it difficult to hold that the c .....

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