1988 (4) TMI 395 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled in favor of Chandamama Printing Press (Hyd.) Pvt. Ltd., stating that the labels and wrappers they produce do not fall under the category of packing or wrapping paper as per entry 143 of the Andhra Pradesh General Sales Tax Act. The court emphasized that if paper is printed and cut for specific use as a label or wrapper for particular goods, it does not qualify as packing or wrapping paper. The tax revision case was allowed with no costs.