Sales tax exemption for VIP suitcases fails absent proof they fall within Schedule entry 113

VIP suitcases were claimed to fall within entry 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act so as to qualify for second-sale exemption, but the claim depended on proving that they met the scheduled description. The revisional authority treated the goods as general goods and levied tax under section 5(1), and the Tribunal upheld that view because there was no material showing the extent and value of plastic used in manufacture and no expert evidence supporting the exemption claim. On that record, the finding that the Tribunal's conclusion was not erroneous remained undisturbed.

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Issues: Whether VIP suitcases were covered by entry 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act so as to qualify for exemption from tax on second sales.

Analysis: The claim for exemption depended on showing that VIP suitcases fell within the relevant schedule entry. The revisional authority treated them as general goods and levied tax under section 5(1) of the Act. The Tribunal upheld that view, noting the absence of material to show the extent and value of plastic used in manufacture and the absence of expert evidence to support the assessee's case. On the record, the finding that the Tribunal's conclusion was not erroneous could not be disturbed.

Conclusion: VIP suitcases were not shown to be covered by entry 113 for exemption, and the tax revision failed.

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