https://www.taxtmi.com/caselaws?id=45053 Rexine cloth, being goods covered by the Additional Duties of Excise (Goods of Special Importance) Act, 1957, continued to fall within the exemption under the Andhra Pradesh Sales Tax Act, 1957. The State exemption in section 8 was read with the corresponding central excise schedule, and manufacturers had paid the additional excise duty under that central law. A later insertion of rexine cloth in the State schedule could not override the express statutory exemption. Sales tax on rexine cloth was therefore not leviable under the State Act. en-us Tue, 15 Sep 1998 00:00:00 +0530 Wed, 29 Feb 2012 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45053 Rexine cloth, being goods covered by the Additional Duties of Excise (Goods of Special Importance) Act, 1957, continued to fall within the exemption under the Andhra Pradesh Sales Tax Act, 1957. The State exemption in section 8 was read with the corresponding central excise schedule, and manufacturers had paid the additional excise duty under that central law. A later insertion of rexine cloth in the State schedule could not override the express statutory exemption. Sales tax on rexine cloth was therefore not leviable under the State Act. Case-Laws VAT and Sales Tax Tue, 15 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45053