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(1999) 1 MLJ 487 1980 58 STC 208
(1999) 1 MLJ 487 1980 58 STC 208
1
(1999) 1 MLJ 487
2
1980 58 STC 208
The State Of Andhra Pradesh Rep.vs M/S.Itc Bhadrachalam Paper.
The respondent, in these Tax Revision Cases, manufactures paper and paper
boards, and is a company registered under the Companies Act. They
established an industrial unit, at Sarapaka The declaration of law by the
Division Bench, in Andhra Pradesh Paper Mills Ltd2, was only after an
elaborate and exhaustive consideration of all the terms and conditions of the
agreement, the provisions of the APGST Act and the Sale of Goods Act. We
see no reason, therefore, to take a different view. village, Khammam District -
a schedule area, for manufacture of paper and paperboards. They commenced
commercial production from 01.10.1979. Agreements were entered into, from
time to time, between the Government of Andhra Pradesh and the respondent-
company for grant of long term leases of forest land for making bamboo
available, for the consumption of the respondent, at their paper mills.3