2008 (3) TMI 460

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..... nt processed LDPE granules for a certain purpose, but granules remain LDPE granules and it is not a new product, is a finding of fact and the Tribunal being the final fact-finding authority under the Andhra Pradesh General Sales Tax Act, 1957 and there being no evidence on record to show that a new product had come into being which was marketable and known to the commercial world, no interference .....

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..... sity polyethylene (LDPE) granules being used in the manufacture of cable-sheathing compound and claimed set-off of tax on the said purchase. By order dated July 11, 1994, the Commercial Taxes Officer allowed the set-off. The Deputy Commissioner of Commercial Taxes exercising revisional jurisdiction set aside the order of the Commercial Taxes Officer. Aggrieved by the said order, the respondent a .....

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..... eals filed by the respondent herein. The said order is under challenge in C.A. Nos. 6093-6094 of 2002. The High Court has in its order observed that the finding recorded by the Tribunal that the respondent processed LDPE granules for a certain purpose, but granules remain LDPE granules and it is not a new product, is a finding of fact and the Tribunal being the final fact-finding authority under .....

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