Itc Bhadrachalam Paper Boards Ltd. vs State Of A.P.

The Supreme Court upheld the High Court's view that coal and coal-ash are to be treated as different commodities under the Andhra Pradesh General Sales Tax Act, 1957. However, it reversed the High Court's decision regarding coal-ash, ruling that it is a product of the appellant's industrial unit and thus eligible for exemption under G.O. Ms. No. 606 dated April 9, 1981. The Court allowed the civil appeals in part, granting the exemption for coal-ash sales.