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Documents citing State Of Andhra Pradesh vs Feno Plast Private Limited on 26 December, 1994

The Stat.,Govt Of Ap.,Hyderabad vs M/S.Mohsin Brothers,Visakhapatnam on 23 April, 2024

In M/s. Anasuya Traders v. State of A.P3 a Coordinate Bench of this Court also considering the judgment of the Hon'ble Apex Court in Feno Plast Pvt. Ltd. (supra) held that explanation to Fourth Schedule of the State Sales Tax Act made it clear that the expression used in item-5 thereof has the meaning that it has assigned to the Central Act 1957 and hence the words 'cotton fabrics, manmade fabrics and woolen fabrics' in item-5 of Fourth Schedule have to be read in the light of item-59.03 of the First Schedule to Central Act 58 of 1957, which refers to textile fabrics, impregnated cloth covered or laminated. It was further observed that the appellants' product therein was covered by item-59.03 and they were liable to pay additional duty of excise under the Central Act 1957 and consequently, he was liable for exemption under Section 8 of the APGST Act.
Andhra Pradesh High Court - Amravati Cites 20 - Cited by 0 - Full Document
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