https://www.taxtmi.com/caselaws?id=157985 Spectacles, lenses and frames falling within a single scheduled entry under the Andhra Pradesh General Sales Tax Act could not be artificially split into separate commercial commodities for repeated taxation. Because the entry grouped spectacles, goggles, glasses, lenses and frames as one class taxable at the single point, the sale of lenses and frames, whether separately or as part of spectacles, retained the same statutory character. The second sales exemption was therefore not liable to be denied on the ground that the goods were distinct commodities. en-us Wed, 13 Jul 1994 00:00:00 +0530 Mon, 14 Oct 2013 17:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157985 Spectacles, lenses and frames falling within a single scheduled entry under the Andhra Pradesh General Sales Tax Act could not be artificially split into separate commercial commodities for repeated taxation. Because the entry grouped spectacles, goggles, glasses, lenses and frames as one class taxable at the single point, the sale of lenses and frames, whether separately or as part of spectacles, retained the same statutory character. The second sales exemption was therefore not liable to be denied on the ground that the goods were distinct commodities. Case-Laws VAT and Sales Tax Wed, 13 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157985