ASSOCIATED CEMENT COS. LTD. vs GOVERNMENT OF A.P.

The Supreme Court upheld the constitutional validity of Entry 18 of the First Schedule to the A.P. General Sales Tax Act, introduced by the A.P.G.S.T. (Amendment) Act, 1996, ruling that it does not violate Article 14 of the Constitution. The Court clarified that Section 6-C of the Act, which deems packing materials sold with goods, is a clarification of existing law and does not constitute a separate sale of packing materials. The matter was remanded to the High Court for fresh consideration based on these principles.