https://www.taxtmi.com/caselaws?id=155137 Tariff entries under the Andhra Pradesh General Sales Tax Act were construed in commercial parlance: dry-cells were held distinct from electrical storage batteries, so they did not fall under entry 137. For the prior period, multipurpose, flashlight and unlabelled dry-cells were generally classified under entry 38 as accessories for torches and similar appliances, while dry-cells specifically meant for transistor radios or radios remained under entry 3. After insertion of entry 152 covering dry batteries or cells, all dry-cells were governed by that specific entry for the subsequent period. en-us Fri, 22 Aug 1986 00:00:00 +0530 Sat, 31 Aug 2013 16:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155137 Tariff entries under the Andhra Pradesh General Sales Tax Act were construed in commercial parlance: dry-cells were held distinct from electrical storage batteries, so they did not fall under entry 137. For the prior period, multipurpose, flashlight and unlabelled dry-cells were generally classified under entry 38 as accessories for torches and similar appliances, while dry-cells specifically meant for transistor radios or radios remained under entry 3. After insertion of entry 152 covering dry batteries or cells, all dry-cells were governed by that specific entry for the subsequent period. Case-Laws VAT and Sales Tax Fri, 22 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155137