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Judgment
The Tribunal on a perusal of the invoices found that the sales turnover relates to items like, brass wire, welding cable, gas cutter, with standard accessories, welding hose pipe, aluminium winding cable, cable socket, hose pipe, cutting nozzle, hose clips, etc., and, therefore, they do not fall under entry 141 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as entry 141 of the Andhra Pradesh General Sales Tax Act, 1957, relates to all kinds of welding electrodes and rods. The Tribunal also held that these items fall under entry 83 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as parts of the machinery.
We do not see any infirmity in the order of the Tribunal and hence the tax revision case is dismissed.