1987 (6) TMI 385

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..... nder section 23(1) of the Andhra Pradesh General Sales Tax Act, 1957, the question that falls for decision is whether the Commissioner of Commercial Taxes is justified in holding that cast iron castings are not "cast iron" falling within item No. 2(i) of the Third Schedule to the Act and that they are liable to be taxed under section 5(1) of the Act. It is rather surprising that the 1st respondent .....

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..... by the Commissioner: (1) Surana Industries, Secunderabad v. State of Andhra Pradesh [1985] 2 STJ 282 (AP). (2) Kashmir House v. Deputy Commissioner of Commercial Taxes, Hyderabad [1971] 28 STC 297 (AP). Neither of these two decisions, in our view, is on the point in issue. We are directly confronted with the question as to whether, where a clarification under section 42(2) of the Act has bee .....

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