https://www.taxtmi.com/caselaws?id=155756 VIP suitcases were claimed to fall within entry 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act so as to qualify for second-sale exemption, but the claim depended on proving that they met the scheduled description. The revisional authority treated the goods as general goods and levied tax under section 5(1), and the Tribunal upheld that view because there was no material showing the extent and value of plastic used in manufacture and no expert evidence supporting the exemption claim. On that record, the finding that the Tribunal's conclusion was not erroneous remained undisturbed. en-us Wed, 02 Mar 1988 00:00:00 +0530 Sat, 07 Sep 2013 15:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155756 VIP suitcases were claimed to fall within entry 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act so as to qualify for second-sale exemption, but the claim depended on proving that they met the scheduled description. The revisional authority treated the goods as general goods and levied tax under section 5(1), and the Tribunal upheld that view because there was no material showing the extent and value of plastic used in manufacture and no expert evidence supporting the exemption claim. On that record, the finding that the Tribunal's conclusion was not erroneous remained undisturbed. Case-Laws VAT and Sales Tax Wed, 02 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155756