STATE OF ANDHRA PRADESH Vs. NAGARJUNA STEELS LIMITED

JUDGEMENT

(1.) It is found as a fact that the cold rolled steel strips manufactured by the petitioner were entirely out of the hot rolled strips which suffered tax in the State. Both the hot and the cold rolled strips fall under the same entry, namely, entry 2(iii) [2(vi) ?] of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957. In the circumstances, the Tribunal was right in treating them as the same goods.

(2.) The tax revision cases are dismissed.

(3.) Petitions dismissed.