https://www.taxtmi.com/caselaws?id=151247 Tobacco seed, tobacco seed oil and tobacco seed cake do not fall within the statutory exemption for "tobacco" under section 8 read with the Fourth Schedule of the Andhra Pradesh General Sales Tax Act. The Court treated the exemption as dependent on the incorporated excise-law definition of tobacco, which covers the plant's specified parts such as leaf, stalks and stems, but not seed. Because the seed itself is outside that definition, products obtained from crushing the seed also remain outside the exemption and are liable to sales tax. The decision applies the principle that an incorporated taxing definition cannot be enlarged beyond its express scope. en-us Thu, 21 Oct 1976 00:00:00 +0530 Mon, 03 Jun 2013 10:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151247 Tobacco seed, tobacco seed oil and tobacco seed cake do not fall within the statutory exemption for "tobacco" under section 8 read with the Fourth Schedule of the Andhra Pradesh General Sales Tax Act. The Court treated the exemption as dependent on the incorporated excise-law definition of tobacco, which covers the plant's specified parts such as leaf, stalks and stems, but not seed. Because the seed itself is outside that definition, products obtained from crushing the seed also remain outside the exemption and are liable to sales tax. The decision applies the principle that an incorporated taxing definition cannot be enlarged beyond its express scope. Case-Laws VAT and Sales Tax Thu, 21 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151247