1999 (6) TMI 466 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case regarding the classification of M-Seal as an adhesive under the Andhra Pradesh General Sales Tax Act, 1957. The Tribunal ruled that M-Seal is not an adhesive but a blocking agent for leakages, classified under item No. 32.14. The Court upheld the Tribunal's decision, and the petition was dismissed with no costs.