https://www.taxtmi.com/caselaws?id=155266 Dry cells were classified for sales tax purposes under entry 38 of the A.P.G.S.T. Act only until entry 152 came into force, following an earlier Division Bench view on the same issue. The Court held that dry cells not specifically described as meant for transistor radios or radios fell within entry 38 before entry 152 commenced, but thereafter all dry cells were taxable only under entry 152 and not under both entries 38 and 3. It also directed adjustment of excess collections and appropriate departmental action where tax had been collected beyond what was legally permissible. en-us Wed, 04 Mar 1987 00:00:00 +0530 Mon, 02 Sep 2013 17:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155266 Dry cells were classified for sales tax purposes under entry 38 of the A.P.G.S.T. Act only until entry 152 came into force, following an earlier Division Bench view on the same issue. The Court held that dry cells not specifically described as meant for transistor radios or radios fell within entry 38 before entry 152 commenced, but thereafter all dry cells were taxable only under entry 152 and not under both entries 38 and 3. It also directed adjustment of excess collections and appropriate departmental action where tax had been collected beyond what was legally permissible. Case-Laws VAT and Sales Tax Wed, 04 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155266