1994 (11) TMI 369 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision by the State Government challenging the Sales Tax Appellate Tribunal's order regarding the taxation of bends and junction boxes made of P.V.C. material under the A.P. General Sales Tax Act. The court held that the articles fell under entry No. 38 for electrical goods, as they were specifically used for electrical fittings. The court noted that the issue may no longer arise due to changes in the relevant entries. The Tax Revision Case was dismissed with no order as to costs.