https://www.taxtmi.com/caselaws?id=158987 The High Court of Andhra Pradesh upheld the Sales Tax Appellate Tribunal's decision regarding the classification of "stampings" and "laminations" as general goods taxable at 4% under section 5 of the Andhra Pradesh General Sales Tax Act, 1957. The Court agreed that these items were raw materials requiring further processing for use in electrical motors and transformers, distinguishing them from finished electrical goods. The judgment emphasized the distinct nature of the goods and their classification as raw materials, aligning with the Tribunal's assessment and the provisions of the Act. en-us Thu, 20 Jun 1996 00:00:00 +0530 Tue, 12 Nov 2013 15:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158987 The High Court of Andhra Pradesh upheld the Sales Tax Appellate Tribunal's decision regarding the classification of "stampings" and "laminations" as general goods taxable at 4% under section 5 of the Andhra Pradesh General Sales Tax Act, 1957. The Court agreed that these items were raw materials requiring further processing for use in electrical motors and transformers, distinguishing them from finished electrical goods. The judgment emphasized the distinct nature of the goods and their classification as raw materials, aligning with the Tribunal's assessment and the provisions of the Act. Case-Laws VAT and Sales Tax Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158987