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2022 (10) TMI 1242 - ANDHRA PRADESH HIGH COURTExemption from Sales Tax - Transmission Belts - cotton fabric falling under Entry 5 of IV Schedule read with Section 8 of APGST Act or not - HELD THAT:- The findings of the Hon’ble Supreme Court, in in Fenoplast’s case [1998 (9) TMI 92 - SUPREME COURT], clearly applies to the case on hand. Explanation to IV Schedule of the State Sales Tax Act makes it clear that the expression used in Item 5 thereof has the meaning that is assigned to in the Central Act 58 of 1957. Hence, the words cotton fabrics, man made fabrics and woollen fabrics in Item 5 of IV Schedule, have to be read in the light of Item 59.03 of the I Schedule to Central Act 58 of 1957, which refers to textile fabrics, impregnated cloth covered or laminated. Therefore, the appellants’ product is covered by Item 59.03 and the appellants were liable to pay and accordingly, paid additional duties of excise under the Central Act 58 of 1957. Having regard to the above, the petitioner is liable for exemption, in view of Section 8 of the State Sales Tax Act. Hence, inclusion of Entry 101 of I Schedule would not make any difference to this decision. Both the Tax Revision Cases are allowed. There shall be no order as to costs.
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