1988 (2) TMI 460

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..... . This writ petition is directed against a notice dated January 13, 1984, issued by the Commercial Tax Officer, No. VI, Vijayawada, proposing to assess the turnover relating to trailer parts at the rate of 12 per cent under entry I of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The assessment year concerned is 1982-83. The assessment was completed, wherein the trailer .....

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..... assified as a trailer to a motor vehicle within the meaning of entry 1 of the First Schedule. Inasmuch as entry 50 as it then stood did not take in parts of trailer while it took in parts of tractors, the Commissioner expressed the view that the parts of trailers should be treated and taxed as general goods at every point of sale. (It is also brought to our notice that entry 50 has since been subs .....

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