1988 (4) TMI 425

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....-This writ petition has been filed for the issuance of a writ of mandamus to declare that the tarpaulins, canvas cloth and waterproof cloth fall within the expression "cotton fabrics" under item 5 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and hence were always and are now exempt from sales tax under section 8 of the A.P. General Sales Tax Act and restraining the fir....

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....ible to tax or not is a question which depends upon both facts and law and such questions should be allowed to be decided by the primary authorities and can be reviewed by this Court only in the last resort on the ground of errors apparent on the face of record or want of jurisdiction. This is not at all a case where any of those two conditions are present. In our opinion, this writ petition is ai....