1989 (2) TMI 390 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that cotton yarn with 10% non-cotton content is still considered "cotton yarn" under entry 10 of the Andhra Pradesh General Sales Tax Act, prior to July 1, 1985. The judgment clarified that blended yarn with non-cotton material is included under entry 10, despite being treated differently by the government pleader. The tax revision cases were dismissed, with no costs awarded. The authorities are allowed to take further action under section 33-BB of the Act.