https://www.taxtmi.com/caselaws?id=163972 Blended cotton yarn containing non-cellulosic fibre was treated as a separate taxable commodity under entry 165 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and not as cotton yarn under entry 10 of the Third Schedule. The classification turned on the statutory scheme, under which the specific entry for blended cotton yarn prevailed over the general declared-goods entry, and the Central Sales Tax Act did not alter that State schedule treatment. The note also states that revision under section 22 was confined to questions of law arising from the Tribunal's order, so the vires of Schedule entries could not be examined absent a properly raised constitutional challenge. The tax revision cases were dismissed. en-us Thu, 10 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163972 Blended cotton yarn containing non-cellulosic fibre was treated as a separate taxable commodity under entry 165 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and not as cotton yarn under entry 10 of the Third Schedule. The classification turned on the statutory scheme, under which the specific entry for blended cotton yarn prevailed over the general declared-goods entry, and the Central Sales Tax Act did not alter that State schedule treatment. The note also states that revision under section 22 was confined to questions of law arising from the Tribunal's order, so the vires of Schedule entries could not be examined absent a properly raised constitutional challenge. The tax revision cases were dismissed. Case-Laws VAT and Sales Tax Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163972