1987 (6) TMI 385

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Court was delivered by K. BHASKARAN, C.J.-In all these special appeals under 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 tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeared for the respondents, cited two decisions in support of the view taken 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 questio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X