1988 (3) TMI 433 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh considered whether plastic laminated sheets fall under entry 114 of the Sales Tax Act. The Court found that plastic sheets should be taxed at 6%, not 10%, as they are different from laminated boards. The judgment favored the petitioner, setting aside the Appellate Tribunal's orders and allowing the tax revision cases. The disputed turnover is liable to tax at 6%. No costs were awarded.