1988 (3) TMI 433

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..... r plastic laminated sheets, the petitioner has been dealing in, fall within the ambit of entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act? The two cases relate to the assessment years 1979-80 and 1980-81. Entry 113 as it stood at the relevant time is as follows: "Plastic sheets and articles". At the relevant time plastic sheets and articles were taxable at 6 per cent .....

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..... porated earlier read. It is, therefore, significant that a clear distinction was drawn by the Revenue between sheets and boards. It is also brought to our notice that plastic sheets were classified by the Central Excise Act, under tariff item No. 15-A(2) and assessed to excise duty accordingly. In fact the certificate issued by the Superintendent, Central Excise, A.R. IV Division-II, Ahmedabad .....

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