STATE OF ANDHRA PRADESH Vs. SERVAL INDUSTRIES

JUDGEMENT

(1.) THE short question that arises in this tax revision case, filed by the State against the order of the Sales Tax Appellate Tribunal dated March 3, 1987, is whether polythene bags fall under Entry -113 or Entry -19 of Schedule -1 to the Andhra Pradesh General Sales Tax Act in the assessment year 1980 -81. The assessing authority treated them as falling under Entry -113 of the First Schedule and subjected the turnover to tax at the rate of 9 per cent. On appeal, the appellate authority, the Appellate Deputy Commissioner, upheld the order of assessment. Against that order the respondent - assessee filed second appeal before the Sales Tax Appellate Tribunal. By the order under revision, the Tribunal held that the polythene bags fall under Entry -19 of the First Schedule to the Act.

(2.) RELYING on a judgment of Orissa High Court in State of Orissa v. Polytech International : (1976) 38 STC 125, the learned Government Pleader contends that the Tribunal erred in arriving at the conclusion that polythene bags fall under Entry -19 of Schedule -1. He, therefore, contends that the order under revision is liable to be set aside.

(3.) IT would be appropriate to note items 19 and 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act which read thus in the assessment year 1980 -81: - -