1998 (3) TMI 651 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled in favor of the assessing authority in a tax dispute involving the classification of copper fittings, brass fittings, and E.P. thermocole items. The Tribunal's decision was overturned due to lack of evidence that the items were specifically designed as accessories to refrigerators, leading to the restoration of the assessing authority's classification. The petitions were allowed. (1998 (3) TMI 651 - ANDHRA PRADESH HIGH COURT)