JAYADURGA INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) This is the tax revision preferred by the State Government challenging the order of the Sales Tax Appellate Tribunal.

(2.) The question involved in this T.R.C. is whether the bends and junction boxes made of P.V.C. material have to be taxed under the A.P. General Sales Tax Act, 1957 (hereinafter referred to as "the APGST Act", for short) as per entry No. 38 or entry No. 88 of the First Schedule to the APGST Act.

(3.) There is no controversy whatsoever that the bends and the junction boxes which are subject-matter of this dispute are P.V.C. material. At the material time, i.e., for the assessment year 1981-82, entry No. 88 was "for articles of P.V.C. materials". The said entry, it may be pointed out has been omitted in 1988. Entry No. 38 so far as relevant for our purposes at the relevant time was : "All kinds of electrical goods, instruments, apparatus and appliances, that is to say - ........... (ii) casings, cappings, reapers, bends, junction boxes, meter boards, etc., other than those made of wood ......"