THE STATE OF AP Vs. DURGA ENTERPRISES

JUDGEMENT

(1.) BOTH the T.R. Cs are filed under Section 22(1) and Rule 10 of the A.P.G.S.T Act (for short the Act), raising the following common questions of law.

(2.) WHETHER the judgment of the Hon'ble High court in the case of M/s. NOL Industries Ltd. v. State of A.P. reported in is applicable to this case?

(3.) IN the present case, the simple test which is required to be applied is whether when asked for seat chairs and seat back rests, the assessee could give ply wood or ply wood boards and whether the trade would accept the same. If the answer is yes straight away the products would need to be classified under Entry 17. If the answer is no, the same would not satisfy the description of Entry 17.