M/S. UNION CARBIDE INDIA LTD. vs STATE OF ANDHRA PRADESH

The Supreme Court upheld the High Court's decision regarding the taxation of dry cell batteries and arc carbons under the Andhra Pradesh General Sales Tax Act, 1957. It was determined that dry cell batteries are taxable under Entry No. 38, except those specified for transistors, which fall under Entry No. 3. The Court affirmed that arc carbons are taxable under Entry No. 4, rejecting the assessee's claim for a lower tax rate under Entry No. 38, as established in Annapurna Carbon Industries Co. vs. State of Andhra Pradesh, [1976] 37 S.T.C. 378.