https://www.taxtmi.com/caselaws?id=153567 The Andhra Pradesh General Sales Tax Act entry covering electrical fans, lighting bulbs, torches and fluorescent tubes, together with "other parts and accessories thereof," was construed to extend to the parts and accessories of all the enumerated goods, not only fluorescent tubes. The text also states that a concessional rate under section 5-B was available only on strict compliance with the prescribed declaration requirements, including filing within time with the return. Because the declarations were not furnished in the prescribed manner or within the prescribed period, the concession could not be claimed and the tax treatment adopted by the authorities was sustained. en-us Tue, 18 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 18:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153567 The Andhra Pradesh General Sales Tax Act entry covering electrical fans, lighting bulbs, torches and fluorescent tubes, together with "other parts and accessories thereof," was construed to extend to the parts and accessories of all the enumerated goods, not only fluorescent tubes. The text also states that a concessional rate under section 5-B was available only on strict compliance with the prescribed declaration requirements, including filing within time with the return. Because the declarations were not furnished in the prescribed manner or within the prescribed period, the concession could not be claimed and the tax treatment adopted by the authorities was sustained. Case-Laws VAT and Sales Tax Tue, 18 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153567