State of Andhra Pradesh Vs Sanathnagar Polythene Industries

Andhra Pradesh High Court 8 Dec 1999 T.R.C. No. 230 of 1999 (1999) 12 AP CK 0011

Bench: Division Bench

Result Published

Judgement Snapshot

Case Number

T.R.C. No. 230 of 1999

Hon'ble Bench

V. Eswaraiah, J; P. Venkatarama Reddi, J

Advocates

Special Government Pleader for Taxes, for the Appellant;

Final Decision

Dismissed

Judgement Text

Translate:

@JUDGMENTTAG-ORDER

P. Venkatarama Reddi, J.@mdashWe see no legal error in the impugned order of the Tribunal holding that the goods described as "Polythene bags" in the revisional order are "HDPE woven sacks" within the meaning of entry 188 of First Schedule as it then stood and remanding the matter to the assessing officer to apply the correct rate of tax as per entry 188. The Tribunal followed its earlier decision which has become final. Hence, we see no point to admit the T.R.C. The T.R.C. is accordingly dismissed.

Madhya Pradesh High Court