https://www.taxtmi.com/caselaws?id=160172 Goods described as brass wire, welding cable, gas cutter with standard accessories, welding hose pipe, aluminium winding cable, cable socket, hose pipe, cutting nozzle and hose clips were not treated as welding electrodes and rods under entry 141 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. On examination of the invoices, the items were classified as parts of machinery under entry 83, and that classification was found to suffer from no infirmity. The operative result is that the goods fall outside entry 141 and are assessable under entry 83. en-us Tue, 29 Dec 1998 00:00:00 +0530 Wed, 11 Dec 2013 12:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160172 Goods described as brass wire, welding cable, gas cutter with standard accessories, welding hose pipe, aluminium winding cable, cable socket, hose pipe, cutting nozzle and hose clips were not treated as welding electrodes and rods under entry 141 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. On examination of the invoices, the items were classified as parts of machinery under entry 83, and that classification was found to suffer from no infirmity. The operative result is that the goods fall outside entry 141 and are assessable under entry 83. Case-Laws VAT and Sales Tax Tue, 29 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160172