1988 (6) TMI 321

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..... ufactured by the respondent-dealer falls under item 5 of the Fourth Schedule and, therefore, exempt from tax. According to the department, it does not fall within that entry and that it must be treated as plastic article and taxed under item 113 of the First Schedule to the A.P. General Sales Tax Act. The dealer's plea has been accepted by the Tribunal though it was negatived by the assessing aut .....

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..... ribunal about the correctness of which there is no dispute before us.) "Rayon or artificial silk fabrics means all varieties of fabrics manufactured either wholly or partly from rayon or artificial silk and includes embroidery in the piece, in strips or in motifs, fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials." A readi .....

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