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of <h1>Tax rate on plastic laminated sheets reduced to 6% under Sales Tax Act entry 114, favoring petitioner</h1> <h3>Ravi Agencies Versus The State of Andhra Pradesh</h3> Ravi Agencies Versus The State of Andhra Pradesh - [1989] 74 STC 187 (AP) The High Court of Andhra Pradesh considered whether plastic laminated sheets fall under entry 114 of the Sales Tax Act. The Court found that plastic sheets should be taxed at 6%, not 10%, as they are different from laminated boards. The judgment favored the petitioner, setting aside the Appellate Tribunal's orders and allowing the tax revision cases. The disputed turnover is liable to tax at 6%. No costs were awarded.
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