ANNAPURNA CARBON INDUSTRIES co. vs STATE OF ANDHRA PRADESH

The Supreme Court examined whether 'Cinema Arc Carbons' manufactured by the appellant were subject to sales tax under entry No. 4 of the 1st Schedule of the Andhra Pradesh General Sales Tax Act, 1957. The Court held that the common use of these carbons in cinemas justified their classification as taxable under the specified entry, affirming the High Court's decision. The Court emphasized that the ordinary use of a commodity can determine its taxability, leading to the dismissal of the appeals.