https://www.taxtmi.com/caselaws?id=752307 Goods answering the description in the Fourth Schedule of the Andhra Pradesh General Sales Tax Act remained exempt where they were goods on which additional excise duty was leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Emery cloth was treated as textile fabric falling within the corresponding First Schedule entry despite its sand-coated use, so the exemption applied. Tarpaulin was likewise treated as cotton fabric within the same scheme, and its separate inclusion in the State taxing schedule did not defeat the statutory exemption. The governing principle was that the Fourth Schedule exemption prevails once the goods satisfy the relevant description and duty-linked condition. en-us Tue, 23 Apr 2024 00:00:00 +0530 Tue, 07 May 2024 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752307 Goods answering the description in the Fourth Schedule of the Andhra Pradesh General Sales Tax Act remained exempt where they were goods on which additional excise duty was leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Emery cloth was treated as textile fabric falling within the corresponding First Schedule entry despite its sand-coated use, so the exemption applied. Tarpaulin was likewise treated as cotton fabric within the same scheme, and its separate inclusion in the State taxing schedule did not defeat the statutory exemption. The governing principle was that the Fourth Schedule exemption prevails once the goods satisfy the relevant description and duty-linked condition. Case-Laws VAT and Sales Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752307