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1994 (11) TMI 384
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....ED SHAH MOHAMMED QUADRI, J.-The question that arises for consideration in these tax revision cases, filed by the State under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), is: "Whether the iron trunk box is a 'container' within the meaning of entry 19 of the Schedule I of the Act?" The assessee is a co-operative super bazar. It claimed exemption on the....
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....eated as suitcases which are classified as general goods. We are unable to accept the contention of the learned Government Pleader. Entry 19 is in the following terms: S. No Description of goods Point of levy Rate of tax 19 Containers other than gunnies, bottles and plastic containers At the point of first sale in the State. 5 paise in the rupee. &nbs....