The Plastic and Linoleums Export Promotion Council selected the V.I.P. manufacturers as the Top Exporters for Plastic moulded Luggage for 1985 86 and given the award of top exporter of Plastic Moulded Luggage.
They also filed affidavits of three persons one of Bombay by name Manilal Maru, one of Bangalore by name Fazlul Rahiman another of Bangalore by name Giridhar stating that this luggage are treated as plastic suit cases and brief cases in the trade circles and in companymon parlance.
1 SCR 784 The Judgment of the Court was delivered by P. JEEVAN REEDY, J. The question in this appeal is whether V.I.P. suitcases are plastic articles within the meaning of Entry 113 of Schedule I to the Andhra Pradesh General Sales Tax Act.
We are companycerned herein with suit cases made of plastic by the method known as injection moulding and fitted with steel bands locks and ancillaries made of other materials.
July 1, 1985 reads as follows plastic sheets and articles excluding those allied goods falling under any other item whereas Entry 163 reads all kinds of suit cases, brief cases and vanity bags.
Prior to July 1, 1985, there was numberentry dealing specifically with suitcases.
The Sales Tax Appellate Tribunal dismissed the dealers appeal following its own earlier decision in T.A. No.
In the year 1983, the rate of tax was increased to 9.
Suit cases are made of leather, cloth, rexine and other material.
The appellant is a dealer inter alia in V.I.P. suit eases.
The amended Entry 113 w.e.f.
Entry 113 read as follows Plastic sheets and articles and the rate of tax was 6.
1994 SUPPL.
The Tax Revision filed by the appellant dealer under Section 22 of the Act was also dismissed by the High Court.
With effect from July 1, 1985 a new entry, viz.,
566 of 1984 disposed of on March 12, 1987.
The question arises with reference to the assessment year 1981 82.
