1998 (9) TMI 631 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh rejected the tax revision case concerning the classification of Polythene bags for sales tax purposes. The Court upheld the Tribunal's decision that Polythene bags are classifiable under entry 188 of the First Schedule, attracting a tax rate of one per cent. The Court found that entry 186, which the revising authority relied on, was not applicable to Polythene bags. The Tribunal's decision was affirmed as there was no specific entry for Polythene bags at the relevant time. The tax revision case was dismissed at the admission stage.