State of A.P. Vs. Richwood Products P. Ltd. - Court Judgment

Excerpt:

.....- andhra pradesh general sales tax act, 1957 and andhra pradesh general sales tax (amendment) act, 1989 - whether novopan plywood used in manufacture of doors and windows comes under category of 'flush doors' or it comes under general category of unclassified goods - department contended that it falls under entry 114 - entry 114 introduced after amendment - assessment done before amendment - commodity cannot be classified as item falling under entry 114 - held, considering facts tribunal rightly decided that commodity did not come under entry. - cantonments act[c.a. no. 41/2006]. section 346 & cantonment fund (servants rules, 1937, rules 13, 14 & 15: [h.l. gokhale, ag. cj, p.v. hardas, naresh h. patil, r.m. borde & r.m. savant, jj] jurisdiction of school tribunal constituted under maharashtra employees of private schools (conditions of service) regulations act, (3 of 1978) held, school run by the cantonment board is a primary school and it is not a school recognised by any such board comparable to the divisional board or the state board. the school tribunal constituted under section 8 of the maharashtra act cannot entertain appeals filed under section 9 by the..........23, 1995 in t.a. no. 317 of 1993.2. this assessment pertains to the year 1987-88. the question before the tribunal was whether novopan plywood used in the manufacture of doors and windows comes under the category of 'flush doors' or it comes under the general category of unclassified goods. it was the contention of the department that since the material used in the manufacture of windows and doors is novopan plywood, it should come under entry no. 114 of the first schedule to the andhra pradesh general sales tax act, 1957. but, the tribunal gave a finding on the ground that the words 'in any other form including flush doors' was added to the entry 114 with effect from february 15, 1989 by the andhra pradesh general sales tax (amendment) act, 1989 (4 of 1989) and when this entry is subsequently introduced, it cannot be said that for the assessment year in question the commodity can be classified as the item falling under entry 114. considering the above facts, the tribunal allowed the appeal filed by the respondent herein, viz., richwood products pvt. ltd., vijayawada. under these circumstances we find no merit in this tax revision case and it is accordingly dismissed.