STATE OF ANDHRA PRADESH Vs. PRIYADARSHINI CEMENTS

JUDGEMENT

(1.) THIS TRC is filed by the State under Section 22(1) of the A.P. General Sales Tax, 1957, dissatisfied with the order of the Sales Tax Appellate Tribunal in T.A. No. 144 of 1995 dated 29.9.1995. The respondent is a registered dealer and assessee under the above said Act.

(2.) THE short question that arose before the Tribunal was whether the packing material has to be taxed at the rate at which the contents are taxable. The Tribunal recorded the finding that HDPE bags were sold under an implied contract of sale and that was the second sale of those bags. On those findings the Tribunal held that the turnover relating to the HDPE bags was not taxable. On the findings recorded by the Tribunal, we are unable to hold that the Tribunal has decided the question of law erroneously. The TRC is devoid of merits and it is accordingly dismissed. No costs.