https://www.taxtmi.com/caselaws?id=153519 Ravva was treated as falling within the ordinary commercial meaning of "rice" under entry 66 of the A.P. General Sales Tax Act. The analysis applied the principle that a schedule entry is construed by common understanding of the commodity, and held that the process of making ravva was no more elaborate than the processing already accepted for parched rice and puffed rice. The later amendment creating a separate ravva entry was not relevant to the period in dispute. On that basis, sale of ravva was treated as a second sale and not liable to tax, and the assessee's claim to exemption succeeded. en-us Thu, 30 Dec 1982 00:00:00 +0530 Wed, 24 Jul 2013 15:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153519 Ravva was treated as falling within the ordinary commercial meaning of "rice" under entry 66 of the A.P. General Sales Tax Act. The analysis applied the principle that a schedule entry is construed by common understanding of the commodity, and held that the process of making ravva was no more elaborate than the processing already accepted for parched rice and puffed rice. The later amendment creating a separate ravva entry was not relevant to the period in dispute. On that basis, sale of ravva was treated as a second sale and not liable to tax, and the assessee's claim to exemption succeeded. Case-Laws VAT and Sales Tax Thu, 30 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153519