State Of Andhra Pradesh vs M/S. Repute Plastic Colours Ltd

The Supreme Court upheld the decision of the Andhra Pradesh High Court affirming the Sales Tax Appellate Tribunal's ruling that M/s. Repute Plastic Colours Ltd. was entitled to a set-off of tax on purchases of Low Density Polyethylene (LDPE) granules under the A.P. General Sales Tax Act. The Court found that the Tribunal's determination that LDPE granules remained unchanged and did not constitute a new product was a factual finding that warranted no interference. Consequently, the appeals by the Commissioner of Commercial Taxes were dismissed.