Emery cloth & tarpaulins were exempt from taxation under APGST Act: HC

State of Andhra Pradesh Vs Mohsin Brothers (Andhra Pradesh High Court) Whether the first sales of emery cloth and tarpaulins are not excisable to the tax under Andhra Pradesh General Sales Tax Act (APGST Act)? The case involves M/s. Mohsin Brothers contesting the assessment by the Commercial Tax Officer regarding the sale of emery cloth and tarpaulins under the Andhra Pradesh General Sales Tax Act (APGST Act). The assessment initially taxed the turnover of emery cloth as an unclassified item and tarpaulins under a specific item. The matter was appealed and ultimately brought before the Andhra ...