https://www.taxtmi.com/caselaws?id=152455 Cashewnut and cashew kernel under item 12 of the Second Schedule to the Andhra Pradesh General Sales Tax Act were treated in common and commercial parlance as one commodity for single-point levy at the first purchase in the State. The word "and" in the entry was read as an exhaustive description of that category, not as creating two separately taxable goods. Applying the common parlance test, and alternatively the rule that ambiguity in a taxing entry must be construed in favour of the assessee, kernel could not be taxed again once the cashewnut had already suffered tax at the first purchase. en-us Thu, 01 Mar 1979 00:00:00 +0530 Wed, 03 Jul 2013 18:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152455 Cashewnut and cashew kernel under item 12 of the Second Schedule to the Andhra Pradesh General Sales Tax Act were treated in common and commercial parlance as one commodity for single-point levy at the first purchase in the State. The word "and" in the entry was read as an exhaustive description of that category, not as creating two separately taxable goods. Applying the common parlance test, and alternatively the rule that ambiguity in a taxing entry must be construed in favour of the assessee, kernel could not be taxed again once the cashewnut had already suffered tax at the first purchase. Case-Laws VAT and Sales Tax Thu, 01 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152455