1988 (4) TMI 425

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..... nvas cloth and waterproof cloth fall within the expression "cotton fabrics" under item 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and hence were always and are now exempt from sales tax under section 8 of the A.P. General Sales Tax Act and restraining the first respondent from levying or collecting tax on the sale of the said goods effected from 9th June, 1983 onwa .....

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..... o be decided by the primary authorities and can be reviewed by this Court only in the last resort on the ground of errors apparent on the face of record or want of jurisdiction. This is not at all a case where any of those two conditions are present. In our opinion, this writ petition is aimed only to prevent the functioning of the Tribunal according to the provisions of the Andhra Pradesh General .....

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