https://www.taxtmi.com/caselaws?id=103707 The Supreme Court upheld the validity of entry 147 of the Andhra Pradesh General Sales Tax Act, 1957, concerning fried or parched gram dal. The Court ruled that processed gram constituted a new commodity distinct from the original gram, justifying a different tax rate. The appellant's argument that parched or fried gram should be treated the same as gram was dismissed, emphasizing the strict construction of the Central Act's restrictions on State tax powers. The Court concluded that the specific language of the Act did not extend the restriction to processed gram, ultimately dismissing the appeals. en-us Tue, 23 Aug 1994 00:00:00 +0530 Sat, 07 Sep 2013 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103707 The Supreme Court upheld the validity of entry 147 of the Andhra Pradesh General Sales Tax Act, 1957, concerning fried or parched gram dal. The Court ruled that processed gram constituted a new commodity distinct from the original gram, justifying a different tax rate. The appellant's argument that parched or fried gram should be treated the same as gram was dismissed, emphasizing the strict construction of the Central Act's restrictions on State tax powers. The Court concluded that the specific language of the Act did not extend the restriction to processed gram, ultimately dismissing the appeals. Case-Laws VAT and Sales Tax Tue, 23 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103707