ITC BHADRACHALAM PAPER BOARDS LTD. vs STATE OF A.P. — C.A. No. 1404 - 1409/1999

Case Summary: ITC Bhadrachalam Paper Boards Ltd. v. State of A.P. Outcome: The Supreme Court partly allowed the civil appeals on March 21, 2001. The Court upheld the High Court's view that coal and coal-ash are different commodities for taxation purposes under the A.P.G.S.T. Act, 1957. However, it reversed the High Court's decision on the key issue: coal-ash qualifies as a product of the appellant's industrial unit and is entitled to sales tax exemption under G.O.Ms.No.606 (dated April 9, 1981), even though it is a residue from burning coal as fuel rather than the principal product. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.