https://www.taxtmi.com/caselaws?id=752667 Exemption from sales tax for HDPE woven fabrics under item 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act was available only if the goods fell within the relevant schedule entries under the Additional Duties of Excise Act and were in fact subjected to additional excise duty. The court held that mere classification as man-made fabric was insufficient where no actual levy of additional duty existed, and a nil rate could not satisfy the statutory condition. Applying strict construction of exemption provisions, the disputed turnover was held not exempt. The Tribunal's contrary view was legally unsustainable, so the revisional orders were restored. en-us Wed, 08 May 2024 00:00:00 +0530 Wed, 15 May 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752667 Exemption from sales tax for HDPE woven fabrics under item 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act was available only if the goods fell within the relevant schedule entries under the Additional Duties of Excise Act and were in fact subjected to additional excise duty. The court held that mere classification as man-made fabric was insufficient where no actual levy of additional duty existed, and a nil rate could not satisfy the statutory condition. Applying strict construction of exemption provisions, the disputed turnover was held not exempt. The Tribunal's contrary view was legally unsustainable, so the revisional orders were restored. Case-Laws VAT / Sales Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752667