https://www.taxtmi.com/caselaws?id=128446 Wheat was held not to fall within the expression "millets" in Schedule III of the Andhra Pradesh General Sales Tax Act, 1957, because the term was construed in its ordinary and accepted commercial sense, where dictionary usage and common understanding treat wheat as distinct from millets. Expert material also did not place wheat within the millet category. As a result, the single-point purchase tax benefit under section 5(3) could not be extended to wheat, and wheat remained liable to multiple-point tax. en-us Thu, 13 Jul 1961 00:00:00 +0530 Fri, 05 Apr 2013 17:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128446 Wheat was held not to fall within the expression "millets" in Schedule III of the Andhra Pradesh General Sales Tax Act, 1957, because the term was construed in its ordinary and accepted commercial sense, where dictionary usage and common understanding treat wheat as distinct from millets. Expert material also did not place wheat within the millet category. As a result, the single-point purchase tax benefit under section 5(3) could not be extended to wheat, and wheat remained liable to multiple-point tax. Case-Laws VAT and Sales Tax Thu, 13 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128446