1988 (3) TMI 433

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....avi Agencies, Hyderabad, the question that falls for consideration is whether plastic laminated sheets, the petitioner has been dealing in, fall within the ambit of entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act? The two cases relate to the assessment years 1979-80 and 1980-81. Entry 113 as it stood at the relevant time is as follows: "Plastic sheets and articles". A....

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....inated sheets". It was only from 1st September, 1976, the entry as incorporated earlier read. It is, therefore, significant that a clear distinction was drawn by the Revenue between sheets and boards. It is also brought to our notice that plastic sheets were classified by the Central Excise Act, under tariff item No. 15-A(2) and assessed to excise duty accordingly. In fact the certificate issued....