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TMI Blog2001 (8) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... e of plastic falling under entry No. 186 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 or is a general goods: 2.. It is trite that the Sales Tax Appellate Tribunal (for short "the Tribunal"), is the final fact finding authority under the APGST Act. The answer to the above question is undoubtedly an answer on a pure question of fact. Therefore, the only thing to be seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat only arrest but not entirely prevent these processes. Low density polyethylene is an important example of a polymer that must be protected by antioxidants. It is characterised by side chains, and each junction is vulnerable to oxidation, which is dealt with by phenols, alone or in conjunction with sulfur-containing eaters or phosphates. Oxidation caused by light calls for ultra violet absorber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bags of all sizes, for agricultural mulch, building site protection, lamination, all kinds of packaging and electrical cable insulation. The appellant is not manufacturing any new product. It is buying and selling LDPE granules, but after subjecting the raw material, viz., LDPE granules to a process of improvement which makes it fit for cable sheathing. This process consisting of heating the LDPE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d then cooled to reform granules which are amenable to being used as sheathing compound. The appellant has in short processed LDPE granules for a certain purpose, but the granules remain LDPE granules. This explains the fact that the appellant is registered under the Excise Act for manufacture of LDPE granules and its raw material is also LDPE granules as mentioned in the previous para. We therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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