https://www.taxtmi.com/caselaws?id=128919 The term "miller" in item 3-C of Schedule IV of the Andhra Pradesh General Sales Tax Act, 1957 was construed in its ordinary and popular sense because it was not defined in the Act. Applying the common parlance approach, the HC held that "mill" is not confined to machinery producing a new commodity but also covers equipment used to process goods so they become usable, marketable, or fit for further treatment. Decorticating units therefore fall within the entry, and legislative history and later amendment supported the view that both decorticating millers and oil millers were included. en-us Mon, 18 Nov 1963 00:00:00 +0530 Mon, 09 Feb 2026 12:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128919 The term "miller" in item 3-C of Schedule IV of the Andhra Pradesh General Sales Tax Act, 1957 was construed in its ordinary and popular sense because it was not defined in the Act. Applying the common parlance approach, the HC held that "mill" is not confined to machinery producing a new commodity but also covers equipment used to process goods so they become usable, marketable, or fit for further treatment. Decorticating units therefore fall within the entry, and legislative history and later amendment supported the view that both decorticating millers and oil millers were included. Case-Laws VAT / Sales Tax Mon, 18 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128919