{"id":160270,"date":"2006-01-31T00:00:00","date_gmt":"2006-01-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-dora-plastics-pvt-ltd-on-31-january-2006"},"modified":"2015-05-14T00:42:01","modified_gmt":"2015-05-13T19:12:01","slug":"state-of-andhra-pradesh-vs-dora-plastics-pvt-ltd-on-31-january-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-dora-plastics-pvt-ltd-on-31-january-2006","title":{"rendered":"State Of Andhra Pradesh vs Dora Plastics (Pvt.) Ltd. on 31 January, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Andhra High Court<\/div>\n<div class=\"doc_title\">State Of Andhra Pradesh vs Dora Plastics (Pvt.) Ltd. on 31 January, 2006<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 147 STC 683 AP<\/div>\n<div class=\"doc_author\">Author: B Nazki<\/div>\n<div class=\"doc_bench\">Bench: B Nazki, D A Rao<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER <\/p>\n<p>Bilal Nazki, J.<\/p>\n<p>1. This revision has been filed against an order passed by the Sales Tax Appellate Tribunal. The controversy before the Tribunal was whether plastic cups and tumblers would fall within entry No. 19 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (for short &#8220;the Act&#8221;) or would fall within entry No. 187 of the First Schedule to the Act. In the Tribunal&#8217;s view, these items were basically containers and as such, they would fall within entry 19 of the First Schedule to the Act. The Tribunal relied on a judgment of the Supreme Court reported in <a href=\"\/doc\/810847\/\">G. Claridge &amp; Company Ltd. v. Collector of Central Excise<\/a>  by which the Supreme Court held that egg trays fall within the meaning of expression of &#8220;container&#8221;. In this view of the matter, we do not think there is any scope for revising the order passed by the Tribunal.\n<\/p>\n<p>2. The tax revision case is liable to be dismissed and is accordingly dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andhra High Court State Of Andhra Pradesh vs Dora Plastics (Pvt.) Ltd. on 31 January, 2006 Equivalent citations: 2006 147 STC 683 AP Author: B Nazki Bench: B Nazki, D A Rao ORDER Bilal Nazki, J. 1. This revision has been filed against an order passed by the Sales Tax Appellate Tribunal. The controversy before [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10,8],"tags":[],"class_list":["post-160270","post","type-post","status-publish","format-standard","hentry","category-andhra-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Andhra Pradesh vs Dora Plastics (Pvt.) 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