9911796707
TMI Blog1990 (9) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 7th of August, 1989, whereby the Tribunal disposed of thirteen appeals against the various orders passed by the Deputy Commissioner of Commercial Taxes of the respective dates mentioned in the order. We make it clear that all the assessment orders relate to the period before 1st May, 1987. Before 1st May, 1987, the position is that the Fourth Schedule provides for the goods exempted from tax u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons thereof are in pari materia with the provisions of item No. 5 of the Fourth Schedule and section 8 of the Andhra Pradesh General Sales Tax Act. While examining the meaning of the words "cotton fabrics" mentioned in item No. 7 of the Third Schedule of the Kerala General Sales Tax Act, 1963, Ranganathan, J., speaking for the Supreme Court, traced the history of the relevant entry and also noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artificial plastic materials but does not include........" In the aforesaid decision, Ranganathan, J., took the view as under: "11. For the above reasons, we are of opinion, that the High Court was right in the view it took, viz., that the scope of the exemption available under item No. 7 of the Third Schedule to the 1963 Act will vary according to the scope of the corresponding entry in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on case. Thus, when the goods are covered by the Fourth Schedule, section 8 comes into play, and in view of section 8 (2-A) of the Central Sales Tax Act, the goods in dispute are exempt from the provisions of the Andhra Pradesh General Sales Tax Act and the Central Sales Tax Act, 1956, respectively. The revision case, therefore, fails and is accordingly dismissed. Petition dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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