https://www.taxtmi.com/caselaws?id=153209 Section 14 of the Central Sales Tax Act, 1956 was read as an exhaustive list of declared goods, and the phrase "that is to say" was treated as limiting the provision to the goods specifically named. Ravva obtained from rice or wheat, and fried Bengal gram, were held to be commercially distinct from rice, wheat, gram and gulab gram under the common parlance test. Because the finished commodities were not the same as the raw declared goods, the fact that the raw material had already suffered tax did not bring the products within section 14 or the section 15(a) restrictions. Entries 144 and 147 of the Andhra Pradesh General Sales Tax Act, 1957 were therefore upheld. en-us Tue, 02 Mar 1982 00:00:00 +0530 Fri, 19 Jul 2013 14:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153209 Section 14 of the Central Sales Tax Act, 1956 was read as an exhaustive list of declared goods, and the phrase "that is to say" was treated as limiting the provision to the goods specifically named. Ravva obtained from rice or wheat, and fried Bengal gram, were held to be commercially distinct from rice, wheat, gram and gulab gram under the common parlance test. Because the finished commodities were not the same as the raw declared goods, the fact that the raw material had already suffered tax did not bring the products within section 14 or the section 15(a) restrictions. Entries 144 and 147 of the Andhra Pradesh General Sales Tax Act, 1957 were therefore upheld. Case-Laws VAT and Sales Tax Tue, 02 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153209