1988 (6) TMI 316 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh held that wooden cabinets of T.V. sets should be taxed as general goods, not under entry 3 of the Sales Tax Act, as they are considered components of T.V. sets and not spare parts or accessories. The decision of the Tribunal was upheld, citing previous rulings from Madras, Bombay, and Punjab and Haryana High Courts. The tax revision case was dismissed.