https://www.taxtmi.com/caselaws?id=158161 PVC granules were treated as the prime form of PVC and not as "articles of PVC materials" under entry 88 of the Andhra Pradesh General Sales Tax Act, because the schedule used distinct language when it intended to cover raw material forms. They were therefore taxable under section 5(1). By contrast, insulated copper wire could fall within the entry for electrical goods, but the classification depended on a factual finding whether the goods supplied were insulated wire or bare wire. The wire issue was therefore left for fresh factual determination on the existing record. en-us Mon, 07 Nov 1994 00:00:00 +0530 Thu, 17 Oct 2013 16:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158161 PVC granules were treated as the prime form of PVC and not as "articles of PVC materials" under entry 88 of the Andhra Pradesh General Sales Tax Act, because the schedule used distinct language when it intended to cover raw material forms. They were therefore taxable under section 5(1). By contrast, insulated copper wire could fall within the entry for electrical goods, but the classification depended on a factual finding whether the goods supplied were insulated wire or bare wire. The wire issue was therefore left for fresh factual determination on the existing record. Case-Laws VAT and Sales Tax Mon, 07 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158161