STATE OF ANDHRA PRADESH Vs. SHEEKA SYNTHETICS

JUDGEMENT

(1.) THE finding of the Tribunal that the disputed item viz., Synthetic Yarn Waste does not fall under entry 41 of the first schedule to the APGST Act is based on consideration of the nature and characteristics of the article. The conclusion reached by the Tribunal is based on finding of fact. Hence no question of law arised. The T.R.C. is therefore dismissed.