Once Tarpaulin Falls Under Cotton Fabrics in Item-5 of Fourth Schedule to APGST Act, Inclusion of It in Item-174 of First Schedule Would Make No Difference: AP HC

Recently, the Andhra Pradesh High Court stated that once tarpaulin falls under cotton fabrics in item-5 of Fourth Schedule to APGST Act, inclusion of it in item-174 of First Schedule would make no difference. The bench of Justices Ravi Nath Tilhari and Harinath Nunepally was dealing with the revision challenging the Order passed by the

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