https://www.taxtmi.com/caselaws?id=150548 Under the pre-1963 text of item 3-C in Schedule IV of the Andhra Pradesh General Sales Tax Act, a decorticating miller was included within "miller", so purchase tax on groundnuts attached at the first purchase by such miller. The levy had to conform to the Central Sales Tax Act restriction on declared goods, including the limits in section 15 that tax not exceed the prescribed rate and not be imposed at more than one stage. The later 1963 amendment excluding a decorticating miller was treated as a prospective change, not as proof that the earlier entry had excluded such millers. The disputed turnover was therefore validly taxed. en-us Sat, 29 Jul 1972 00:00:00 +0530 Sat, 18 May 2013 14:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150548 Under the pre-1963 text of item 3-C in Schedule IV of the Andhra Pradesh General Sales Tax Act, a decorticating miller was included within "miller", so purchase tax on groundnuts attached at the first purchase by such miller. The levy had to conform to the Central Sales Tax Act restriction on declared goods, including the limits in section 15 that tax not exceed the prescribed rate and not be imposed at more than one stage. The later 1963 amendment excluding a decorticating miller was treated as a prospective change, not as proof that the earlier entry had excluded such millers. The disputed turnover was therefore validly taxed. Case-Laws VAT and Sales Tax Sat, 29 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150548