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Issues: Whether rexine cloth, being goods covered by the Additional Duties of Excise (Goods of Special Importance) Act, 1957, remained exempt from tax under the Andhra Pradesh Sales Tax Act, 1957 notwithstanding its later inclusion in the State schedule.
Analysis: The meaning of the fabrics entry in the State Act had to be gathered from the corresponding schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Rexine cloth was covered by that central enactment and the manufacturers had paid the additional excise duty imposed thereunder. Section 8 of the Andhra Pradesh Sales Tax Act, 1957 granted exemption from tax in respect of goods specified in the Fourth Schedule, and the later insertion of a separate entry for rexine could not override that statutory exemption.
Conclusion: Rexine cloth remained exempt from tax under the Andhra Pradesh Sales Tax Act, 1957, and the State could not levy sales tax on its turnover by relying on the later schedule entry.
Final Conclusion: The appeal succeeded and the High Court's view sustaining taxability of rexine cloth was set aside.
Ratio Decidendi: Where a State sales tax exemption provision incorporates the meaning of goods from a central excise enactment, goods falling within that incorporated central description remain exempt, and a later state schedule entry cannot defeat the express exemption.
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