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Judgment
2 paragraphs · 166 wordsBilal Nazki, J.—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 "the Act") or would fall within entry No. 187 of the First Schedule to the Act. In the Tribunal''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 G. Claridge and Company Limited Vs. Collector of Central Excise, Pune, by which the Supreme Court held that egg trays fall within the meaning of expression of "container". In this view of the matter, we do not think there is any scope for revising the order passed by the Tribunal.
The tax revision case is liable to be dismissed and is accordingly dismissed.