1999 (6) TMI 461 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled in favor of the State in a sales tax case regarding the classification of rubber gaskets used in pressure cookers. The Court accepted the decision of the Appellate Deputy Commissioner that the gaskets should be classified under item No. 101 of the Andhra Pradesh General Sales Tax Act, 1957, and not under other specified items. The Court set aside the Sales Tax Appellate Tribunal's order and restored the Commissioner's decision.