TMI Blog1987 (10) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the respondent. In all these writ petitions, what is sought is a declaration that "tilakam" and "kajal" do not fall under entry No. 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, as it stood at the relevant time, and, as such, are assessable only as general goods taxable at 4 per cent. In fact, the original assessment was treating the goods as general goods taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to be driven to the appellate authority at this distance of time, even assuming that the time-lag would not affect his right to file an appeal. In the circumstances, we allow the writ petitions giving the declaration as prayed for, quashing the revised assessment orders in the respective writ petitions. The writ petitions are allowed as above. No costs. Advocate's fee Rs. 150 in each ..... X X X X Extracts X X X X X X X X Extracts X X X X
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