https://www.taxtmi.com/caselaws?id=162017 Plastic water tanks were treated as containers for sales tax classification under the Andhra Pradesh General Sales Tax Act, so they fell within entry 19 covering packing material and containers rather than entry 187 for articles of plastics. The Court relied on prior treatment of similar plastic goods as containers and rejected the view that storage use took the tanks outside that entry. It also reiterated that an alternative appellate remedy is not an absolute bar to writ jurisdiction under Article 226, and that writ relief may still be granted where the impugned assessment order is manifestly erroneous. On that basis, the assessment orders were quashed. en-us Wed, 01 Mar 2006 00:00:00 +0530 Fri, 14 Feb 2014 15:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162017 Plastic water tanks were treated as containers for sales tax classification under the Andhra Pradesh General Sales Tax Act, so they fell within entry 19 covering packing material and containers rather than entry 187 for articles of plastics. The Court relied on prior treatment of similar plastic goods as containers and rejected the view that storage use took the tanks outside that entry. It also reiterated that an alternative appellate remedy is not an absolute bar to writ jurisdiction under Article 226, and that writ relief may still be granted where the impugned assessment order is manifestly erroneous. On that basis, the assessment orders were quashed. Case-Laws VAT and Sales Tax Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162017