STATE OF ANDHRA PRADESH Vs. SANATHNAGAR POLYNE INDUSTRIES

JUDGEMENT

(1.) WE see no legal error in the impugned order of the Tribunal holding that the goods described as "polythene bags" in the revisional order are "hdpe woven sacks" within the meaning of entry 188 of First Schedule as it then stood and remanding the matter to the assessing officer to apply the correct rate of tax as per entry 188. The Tribunal followed its earlier decision which has become final. Hence, we see no point to admit the T. R. C. The T. R. C. is accordingly dismissed. Petition dismissed.