https://www.taxtmi.com/caselaws?id=158631 Taxed plastics used as manufacturing inputs remained eligible for exemption under the Government order issued under section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957, because the order was specific and extended to all purchases of plastics for manufacture. The later substitution of entry 19 did not override the exemption already granted, and the separate later treatment of plastic and polythene bags in the schedule supported that the concession continued for goods made from such taxed plastic inputs. The tax demand on the manufactured bags and containers was therefore unsustainable. en-us Thu, 13 Mar 1997 00:00:00 +0530 Sat, 02 Nov 2013 12:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158631 Taxed plastics used as manufacturing inputs remained eligible for exemption under the Government order issued under section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957, because the order was specific and extended to all purchases of plastics for manufacture. The later substitution of entry 19 did not override the exemption already granted, and the separate later treatment of plastic and polythene bags in the schedule supported that the concession continued for goods made from such taxed plastic inputs. The tax demand on the manufactured bags and containers was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158631