https://www.taxtmi.com/caselaws?id=160647 Overhead and slide projectors were treated as falling within entry 4 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because the material before the revisional authority and the Tribunal, including the manufacturer's leaflet, supported that classification. A fresh factual contention that the projectors could project only still film strips was not specifically pleaded or urged before the Tribunal, and such a new factual issue could not ordinarily be raised for the first time in revision. On the material considered, the Tribunal's classification view was not shown to be erroneous. en-us Mon, 13 Nov 2000 00:00:00 +0530 Sat, 21 Dec 2013 14:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160647 Overhead and slide projectors were treated as falling within entry 4 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because the material before the revisional authority and the Tribunal, including the manufacturer's leaflet, supported that classification. A fresh factual contention that the projectors could project only still film strips was not specifically pleaded or urged before the Tribunal, and such a new factual issue could not ordinarily be raised for the first time in revision. On the material considered, the Tribunal's classification view was not shown to be erroneous. Case-Laws VAT and Sales Tax Mon, 13 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160647