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<h1>Court rules M-Seal as blocking agent, not adhesive, under Sales Tax Act</h1> <h3>State of AP. Versus General Electronic Corporation</h3> The High Court of Andhra Pradesh upheld the Tribunal's decision that M-Seal is not classified as an adhesive but as a blocking agent for leakages under ... - The High Court of Andhra Pradesh dismissed the tax revision case regarding the classification of M-Seal as an adhesive under the Andhra Pradesh General Sales Tax Act, 1957. The Tribunal ruled that M-Seal is not an adhesive but a blocking agent for leakages, classified under item No. 32.14. The Court upheld the Tribunal's decision, and the petition was dismissed with no costs.