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 6th Schedule of the Andhra Pradesh General Sales Tax Act, 1957 [APGST Act 1957] and not under entry 118 of 1st 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 emerges for consideration before the Assessing Officer was whether th...