https://www.taxtmi.com/caselaws?id=313883 Turnover from transmission beltings was treated as cotton fabrics under the Andhra Pradesh General Sales Tax Act, 1957, and the payment of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 brought the goods within the statutory exemption. The later inclusion of the goods in the First Schedule did not override that exemption, because the charging and exemption provisions had to be read together and the exemption remained operative on the facts. The petitioner was therefore not liable to the tax demanded, and the revision cases were allowed. en-us Thu, 13 Oct 2022 00:00:00 +0530 Mon, 06 May 2024 20:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313883 Turnover from transmission beltings was treated as cotton fabrics under the Andhra Pradesh General Sales Tax Act, 1957, and the payment of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 brought the goods within the statutory exemption. The later inclusion of the goods in the First Schedule did not override that exemption, because the charging and exemption provisions had to be read together and the exemption remained operative on the facts. The petitioner was therefore not liable to the tax demanded, and the revision cases were allowed. Case-Laws VAT and Sales Tax Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313883