1999 (6) TMI 472

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....ase the point to be considered is, whether the impugned turnover relating to the sale of panel doors is liable to tax as general goods or under entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. 2.. The Commercial Tax Officer, levied tax at 6 per cent treating the panel doors as general goods. But the revising authority held that the said assessment is erroneous ....

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....oors, the said panel doors would fall under entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. We, therefore, hold that the Appellate Tribunal was in error in holding that the panel doors manufactured by the assessee would not fall under entry 114. We accordingly set aside the order of the Appellate Tribunal and restore that of the Deputy Commissioner (CT). The asse....