https://www.taxtmi.com/caselaws?id=161129 The Andhra Pradesh High Court dismissed the Tax Revision Case concerning the classification of stoneware glazed pipes under entry 102 of the A.P. General Sales Tax Act. The court held that the burden of proof was on the department to establish the purpose of use of the pipes, emphasizing the need to determine whether the pipes qualified as "water supply and sanitary fittings." Insufficient evidence provided by the department led the court to uphold the Tribunal's decision in favor of the respondent, highlighting the importance of accurately determining the intended use of goods for tax classification. en-us Wed, 13 Dec 1995 00:00:00 +0530 Tue, 07 Jan 2014 15:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161129 The Andhra Pradesh High Court dismissed the Tax Revision Case concerning the classification of stoneware glazed pipes under entry 102 of the A.P. General Sales Tax Act. The court held that the burden of proof was on the department to establish the purpose of use of the pipes, emphasizing the need to determine whether the pipes qualified as "water supply and sanitary fittings." Insufficient evidence provided by the department led the court to uphold the Tribunal's decision in favor of the respondent, highlighting the importance of accurately determining the intended use of goods for tax classification. Case-Laws VAT and Sales Tax Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161129