2001 (8) TMI 1359

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....ses for decision is whether the cable sheathing compound manufactured by the respondent-dealer is an article of plastic falling under entry No. 186 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 or is a general goods: 2.. It is trite that the Sales Tax Appellate Tribunal (for short "the Tribunal"), is the final fact finding authority under the APGST Act. The answer to t....

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.... subject, in various degrees, to degradation by heat, light and oxidation and can be protected by substances that only arrest but not entirely prevent these processes. Low density polyethylene is an important example of a polymer that must be protected by antioxidants. It is characterised by side chains, and each junction is vulnerable to oxidation, which is dealt with by phenols, alone or in conj....

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.... adding EVA to the low density polyethylene. Low density polyethylene is principally used as thin films for bags of all sizes, for agricultural mulch, building site protection, lamination, all kinds of packaging and electrical cable insulation. The appellant is not manufacturing any new product. It is buying and selling LDPE granules, but after subjecting the raw material, viz., LDPE granules t....

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....ensurer. Here the LDPE granules are heated mixed and rolled with the additives EVA, carbon black and antioxidant and then cooled to reform granules which are amenable to being used as sheathing compound. The appellant has in short processed LDPE granules for a certain purpose, but the granules remain LDPE granules. This explains the fact that the appellant is registered under the Excise Act for ma....