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Issues: Whether M-Seal is classifiable as an adhesive under entry 191 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, or as general goods.
Analysis: The Tribunal's finding was that M-Seal is not used as an adhesive but as a material for blocking leakages. The Court found no reason to interfere with that conclusion and accepted the classification adopted by the Tribunal.
Conclusion: M-Seal is not an adhesive under entry 191 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and the assessee's challenge to the classification fails.
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