COMMERCIAL PLASTICS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These two Tax Revision cases by M/s. Commercial Plastics, Industrial Estate, Visakhapatnam are directed against the common order of the Sales Tax Appellate Tribunal, Hyderabad in T.A.Nos. 122 and 123 of 1991 respectively confirming the orders of the Deputy Commissioner of Commercial Taxes, Visakhapatnam dated 23-2-1991 revising the order of the Commercial Tax Officer, Dwarakanagar, Visakhapatnam dated 20-8-1989.

(2.) The question involved in these revisioncases is as to whether polythene bags manufactured by the petitioner fall under Entry 19 or 187 or Entry 188 of the First Schedule appended to Andhra Pradesh General Sales Tax Act (for short 'the Act').

(3.) Upon noticing the conflicting decisionsof the co-ordinate Benches of this Court - one Division Bench in T.R.C.No. 5 of 1986 decided on 3-2-1993 taking the view that the polythene bags fall under Entry-19 and two other Division Benches in State of Andhra Pradesh v. High Palymer Enterprises as also in an unreported Judgment in T.RC.No. 230 of 1999 dated 8-12-1999 taking the contrary view, a Division Bench of this Court by order dated 20-8-2001 has referred these matters for decision by a Full Bench.