1994 (11) TMI 383

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.....-This is a State's revision under section 22(1) of the A.P. General Sales Tax Act, 1957 (hereinafter referred to as "the Act"). It is filed against the order passed by the Tribunal in T.A. No. 538 of 1982 taking the view that "paper pulp trays" used for carrying eggs, known as egg trays, should be classified under entry 19 of the First Schedule to the Act. The learned Government Pleader submits t....

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....as an item under entry 143 of the First Schedule to the Act. On appeal, that order was upheld by the Appellate Deputy Commissioner of Commercial Taxes. On further a appeal to the Sales Tax Appellate Tribunal, the Tribunal came to the conclusion that entry 143 has no application and the paper pulp egg trays fall under entry 19 of the First Schedule to the Act. It is this order which is assailed in ....

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....sed in three different senses-in broad sense to mean a receptacle which contains; in a narrower sense to mean a receptacle in which articles are covered or closed and transported; and in a more limited sense to mean enclosures -.used in shipping or railways for transport of goods. It was further observed that in a broad sense, "container" would include tray because it is a receptacle which contain....