1994 (11) TMI 384 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh considered whether iron trunk boxes are 'containers' under entry 19 of the Andhra Pradesh General Sales Tax Act. The Sales Tax Appellate Tribunal ruled in favor of the assessee, holding that iron trunk boxes qualify as 'containers'. The court agreed with this interpretation, stating that iron trunk boxes fall within the definition of 'container' as they are receptacles used for transportation. The court dismissed the tax revision cases.