https://www.taxtmi.com/caselaws?id=145224 The article explains that zarda, as a chewing tobacco product, falls within the ordinary meaning of "tobacco and all its products" under the Andhra Pradesh General Sales Tax Act, 1957, because the Act did not define tobacco or require a narrower meaning from another statute. The exemption in section 8 read with item 7 of Schedule 5 therefore applied on the plain language of the Act. A restrictive reading tied to central excise duty was rejected as unsupported by the statutory text, and the historical excise background did not limit the exemption to goods actually subjected to that duty. en-us Wed, 31 Mar 1965 00:00:00 +0530 Tue, 23 Apr 2013 14:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145224 The article explains that zarda, as a chewing tobacco product, falls within the ordinary meaning of "tobacco and all its products" under the Andhra Pradesh General Sales Tax Act, 1957, because the Act did not define tobacco or require a narrower meaning from another statute. The exemption in section 8 read with item 7 of Schedule 5 therefore applied on the plain language of the Act. A restrictive reading tied to central excise duty was rejected as unsupported by the statutory text, and the historical excise background did not limit the exemption to goods actually subjected to that duty. Case-Laws VAT and Sales Tax Wed, 31 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145224