Natural Gas Falls Under Entry 23 of 6th Schedule, APGST Act: Telangana HC

Andhra Fuels Private Limited Vs State of Andhra Pradesh (Telangana High Court)

Telangana High Court held that natural gas sold by the petitioner falls under entry 23 of 6^th Schedule of the Andhra Pradesh General Sales Tax Act, 1957 [APGST Act 1957] and not under entry 118 of 1^st Schedule.

Facts- These instant Tax Revision Cases are filed by the petitioner u/s. 22 (1) of the Andhra Pradesh General Sales Tax Act, 1957 challenging the orders, dated 17.10.2007 passed by the Sales Tax Appellate Tribunal, Hyderabad.

The issue that emer

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