https://www.taxtmi.com/caselaws?id=150070 Declared goods under the Andhra Pradesh General Sales Tax Act had to be construed consistently with section 15(a) of the Central Sales Tax Act so that single-point taxation was preserved. The word "miller" in item 3 of Schedule IV was read in its contextual sense as a person who crushes groundnuts and extracts oil, not one who merely decorticates groundnuts and sells kernel. A broader reading would have created uncertainty in the taxable stage and risked multiple taxation of the same goods. On that construction, a mere decorticator was not a "miller" and the impugned assessments could not stand. en-us Tue, 10 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 14:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150070 Declared goods under the Andhra Pradesh General Sales Tax Act had to be construed consistently with section 15(a) of the Central Sales Tax Act so that single-point taxation was preserved. The word "miller" in item 3 of Schedule IV was read in its contextual sense as a person who crushes groundnuts and extracts oil, not one who merely decorticates groundnuts and sells kernel. A broader reading would have created uncertainty in the taxable stage and risked multiple taxation of the same goods. On that construction, a mere decorticator was not a "miller" and the impugned assessments could not stand. Case-Laws VAT and Sales Tax Tue, 10 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150070