M/S.City Tex Pvt. Ltd. v. Commercial Tax Officer, Auto Nagar,Vijayawada,Krishna Dist
APVAT Act – Entry 45, Schedule-I – Cotton Terry Toweling Fabric
Case brief
What is this about?
City Tex Pvt Ltd v. Commercial Tax Officer, Auto Nagar, Vijayawada — W.P. 6740/2010, High Court of Andhra Pradesh at Amaravati, R. Raghunandan Rao & T.C.D. Sekhar, JJ., decided 02.02.2026. Classification dispute under Entry 45, Schedule-I, APVAT Act: whether cotton terry toweling fabric sold for conversion into towels qualifies for the entry; challenge to CST Act order dated 24.02.2010 for tax period 2005-06. Dismissed by following the Division Bench ruling in W.P.No.21875 of 2011 (assessment year 2006-07) based on inspection showing manufacture of terry towels. Useful for res judicata-style adherence to earlier coordinate-bench rulings on identical classification issues.
What did the court decide?
No relief granted; writ petition dismissed with no order as to costs and pending miscellaneous petitions closed. ¶32