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Mahalakshmi Traders vs Deputy Commercial Tax Officer (M & … on 8 September, 1981

Andhra High Court
Mahalakshmi Traders vs Deputy Commercial Tax Officer (M & … on 8 September, 1981
Equivalent citations: 1983 53 STC 263 AP
Bench: A S Reddy, A Kuppuswami


JUDGMENT

1. It is stated that the writ petition is covered by the decision of the court in Shankar Bangle Stores v. State of Andhra Pradesh (Writ Petition No. 5100 of 1975 decided on 2nd September, 1976) printed infra. Accordingly the writ petition is allowed and the Deputy Commercial Tax Officer (M&G), Visakhapatnam, is directed to determine the amount due to the petitioner on the footing that bangles are general goods and not glassware. No costs.

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