TMI Blog1997 (3) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... w plastic which has already suffered tax-under item 19 of the First Schedule to the A.P. General Sales Tax Act, 1957 (the APGST Act) at the rate of 5 per cent or the manufactured articles are entitled for tax exemption on their sale, in view of G.O. Ms. No. 574, Revenue, dated June 9, 1987 Notification (1) issued by the Government under the provisions of section 9(1) of the APGST Act. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lastics. There is no dispute that the respondent claimed exemption of the tax paid by it on the plastics purchased by it. It is, however, the contention of the petitioner that since entry No. 19 of the First Schedule was substituted by a new entry with effect from February 15, 1989 permitting tax of 5 paise in the rupee on all containers other than gunnies, bottles and plastic containers, it must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that they would be containers. The submission is non-comprehensible as unless the polythene bags are plastic containers, they cannot be containers at all, in which event they would not be taxable under entry No. 19 at all. The argument is self-defeating. As a matter of fact, polythene bags and plastic bags have now been included, with effect from August 1, 1996, by amendment Act 27 of 1996 in en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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