1994 (7) TMI 316

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.... MOHAMMED QUADRI, J.-The State, in this tax revision case, questions the correctness of the order of the Sales Tax Appellate Tribunal in T.A. No. 776/1984, made on July 25, 1985. By the said order, the Tribunal remanded the case to the assessing authority for fresh disposal according to law. The learned Government Pleader submits that the remand is not justified and is unnecessary and therefore....

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....y 107 of the First Schedule to the Andhra Pradesh General Sales Tax Act in this regard. First Schedule of the above Act enumerates goods in respect of which single point tax is leviable under section 5. Entry 107 of the Schedule specifies "Spectacles, goggles, glasses, lenses and frames" to that effect. Admittedly, in the instant case the turnover relating to lenses and frames was in respect of se....

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.... and not distinct from rods, because the sub-item speaks about wires "rolled, drawn, galvanised, aluminised, tinned or coated". It was further held: ".........the Legislature did not want wires, even if the same be a separate commercial commodity, to be taken as a commodity different from the rods for the purpose of permitting imposition of sales tax once again on wires despite rods having been....