https://www.taxtmi.com/caselaws?id=152440 The term "miller" in item 6 of the Third Schedule to the Andhra Pradesh General Sales Tax Act was construed in its ordinary sense because it was not defined in the Act. It refers to a person who owns or works a mill, either as proprietor or tenant, and the phrase "other than a decorticating miller" reinforced that the entry targets a person functioning as a miller rather than one who merely uses milling facilities occasionally. On that interpretation, a person who only gets groundnuts crushed in another mill for individual transactions is not a miller. The assessee was therefore not liable to assessment on that basis. en-us Wed, 20 Dec 1978 00:00:00 +0530 Wed, 03 Jul 2013 16:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152440 The term "miller" in item 6 of the Third Schedule to the Andhra Pradesh General Sales Tax Act was construed in its ordinary sense because it was not defined in the Act. It refers to a person who owns or works a mill, either as proprietor or tenant, and the phrase "other than a decorticating miller" reinforced that the entry targets a person functioning as a miller rather than one who merely uses milling facilities occasionally. On that interpretation, a person who only gets groundnuts crushed in another mill for individual transactions is not a miller. The assessee was therefore not liable to assessment on that basis. Case-Laws VAT and Sales Tax Wed, 20 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152440