1997 (3) TMI 573

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.... revision is whether from February 15, 1989 the tax is leviable on plastic containers-manufactured out of raw plastic which has already suffered tax-under item 19 of the First Schedule to the A.P. General Sales Tax Act, 1957 (the APGST Act) at the rate of 5 per cent or the manufactured articles are entitled for tax exemption on their sale, in view of G.O. Ms. No. 574, Revenue, dated June 9, 1987 N....

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....d from out of such plastics that suffered tax be reduced by the amount of tax levied and collected on such plastics. There is no dispute that the respondent claimed exemption of the tax paid by it on the plastics purchased by it. It is, however, the contention of the petitioner that since entry No. 19 of the First Schedule was substituted by a new entry with effect from February 15, 1989 permittin....

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....ers. It is the submission of the learned Government Pleader that polythene bags are not plastic containers but that they would be containers. The submission is non-comprehensible as unless the polythene bags are plastic containers, they cannot be containers at all, in which event they would not be taxable under entry No. 19 at all. The argument is self-defeating. As a matter of fact, polythene bag....