https://www.taxtmi.com/caselaws?id=151009 Powa, muramura and pelalu were treated as products derived from paddy, so they were not subject to multipoint sales tax under section 5(1) of the Andhra Pradesh General Sales Tax Act. Because paddy had already suffered purchase tax under section 5(2)(b) and entry 8 of the Second Schedule, the goods were instead regarded as falling within the category of rice obtained from taxed paddy and were taxable under entry 66(b) of the First Schedule. The applicable tax treatment depended on whether purchase tax on the paddy had already been paid; if not, the relevant entry had to be applied accordingly. en-us Tue, 04 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 13:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151009 Powa, muramura and pelalu were treated as products derived from paddy, so they were not subject to multipoint sales tax under section 5(1) of the Andhra Pradesh General Sales Tax Act. Because paddy had already suffered purchase tax under section 5(2)(b) and entry 8 of the Second Schedule, the goods were instead regarded as falling within the category of rice obtained from taxed paddy and were taxable under entry 66(b) of the First Schedule. The applicable tax treatment depended on whether purchase tax on the paddy had already been paid; if not, the relevant entry had to be applied accordingly. Case-Laws VAT and Sales Tax Tue, 04 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151009