1981 (9) TMI 271 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh allowed the writ petition, directing the Deputy Commercial Tax Officer to determine the tax amount for bangles as general goods, not glassware. The decision was based on the interpretation that glass bangles are not considered glassware under the Sales Tax Act. The court distinguished a previous case where glass bangles were classified as glassware, stating that glass bangles do not fall under the definition of glassware in the Act. The court quashed the orders of the sales tax authorities and ruled that glass bangles should be assessed as general goods under the Andhra Pradesh General Sales Tax Act.