Supreme Court · 1994 INSC 267 · Decided 19 July 1994
A. Nagaraju BROS., Visakhapatnam v. The State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1994 INSC 267 · [1994] SUPP. 1 S.C.R. 784
- Case number
- CIVIL APPEAL No. 2020/1989
- Decided
- 19 July 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Andhra Pradesh General Sales Tax Act, 1957: Section 5( 1). Schedule I-Entry 113 (as it stood before amendment in 1985}-'Plastic Sheets and Articles'-Suit cases made of plastic and fitted with steel bands, locks and C ancillaries of other materials-Held Plastic articles covered by Entry 113. The bands, locks and ancillaries made or other materials. Prior tO 1st July 1985, there was no entry dealing specifically with suit cases i.n Scheduled-I or the Andhra Pradesh General Sales Tax Act, 1957. However, D relying on Entry 113 (As it stood before its amendment in July, 1985) or Schedule-
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