1988 (6) TMI 321

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..... and, therefore, exempt from tax. According to the department, it does not fall within that entry and that it must be treated as plastic article and taxed under item 113 of the First Schedule to the A.P. General Sales Tax Act. The dealer's plea has been accepted by the Tribunal though it was negatived by the assessing authority and the first appellate authority. A piece of plastic cloth manufac .....

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..... ayon or artificial silk fabrics means all varieties of fabrics manufactured either wholly or partly from rayon or artificial silk and includes embroidery in the piece, in strips or in motifs, fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials." A reading of this definition shows that artificial silk fabrics include, inter .....

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