State of Andhra Pradesh Vs. Dora Plastics (Pvt.) Ltd.

State of Andhra Pradesh vs Dora Plastics (Pvt.) Ltd.

Disposition Revision dismissed Court Andhra Pradesh Decided Jan 31, 2006

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Citation: sooperkanoon.com/438246
Court: Andhra Pradesh High Court
Judge: Bilal Nazki and ;D. Appa Rao, JJ.
Decided On: Jan 31, 2006
Case Number: Tax Revision Case No. 2 of 2006
Subject: Sales Tax
Disposition: Revision dismissed

Case Summary

AI-generated summary - not the official court judgment text.

Key legal issue: Sales Tax
Outcome / disposition: Revision dismissed
Acts & sections: Andhra Pradesh General Sales Tax Act, 1957

Parties & Advocates

Appellant / Petitioner

State of Andhra Pradesh

Advocate Special Standing Counsel for Commercial Taxes

Respondent

Dora Plastics (Pvt.) Ltd.

Legal References

Acts: Andhra Pradesh General Sales Tax Act, 1957
Reported In: [2006]147STC683(AP)

Excerpt

- orderbilal nazki, j.1. this revision has been filed against an order passed by the sales tax appellate tribunal. the controversy before the tribunal was whether plastic cups and tumblers would fall within entry no. 19 of the first schedule to the andhra pradesh general sales tax act, 1957 (for short 'the act') or would fall within entry no. 187 of the first schedule to the act. in the tribunal's view, these items were basically containers and as such, they would fall within entry 19 of the first schedule to the act. the tribunal relied on a judgment of the supreme court reported in g. claridge & company ltd. v. collector of central excise : 1991ecr433(sc) by which the supreme court held that egg trays fall within the meaning of expression of 'container'. in this view of the matter, we do not think there is any scope for revising the order passed by the tribunal.2. the tax revision case is liable to be dismissed and is accordingly dismissed.

Full Judgment

ORDER

Bilal Nazki, J.

1. This revision has been filed against an order passed by the Sales Tax Appellate Tribunal. The controversy before the Tribunal was whether plastic cups and tumblers would fall within entry No. 19 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act') or would fall within entry No. 187 of the First Schedule to the Act. In the Tribunal's view, these items were basically containers and as such, they would fall within entry 19 of the First Schedule to the Act. The Tribunal relied on a judgment of the Supreme Court reported in G. Claridge & Company Ltd. v. Collector of Central Excise : 1991ECR433(SC) by which the Supreme Court held that egg trays fall within the meaning of expression of 'container'. In this view of the matter, we do not think there is any scope for revising the order passed by the Tribunal.

2. The tax revision case is liable to be dismissed and is accordingly dismissed.

Same Court & Year Andhra Pradesh · 2006 Same Parties State of Andhra Pradesh vs Dora Plastics (Pvt.) Ltd. Same Subject Sales Tax Same Judge Bilal Nazki and ;D. Appa Rao, JJ. Acts & Sections Andhra Pradesh General Sales Tax Act, 1957

Sales Tax