https://www.taxtmi.com/caselaws?id=155872 Ferro manganese was held to fall within the commercial expression "manganese" in Entry 1 of the Second Schedule to the Andhra Pradesh General Sales Tax Act. The Court applied a commercial, not scientific, interpretation because the Act used a single-point taxation scheme for specified goods and the entry expressly included manganese ore. As ferro manganese is a commercially recognised form of manganese used in the iron and steel industry, excluding it would defeat the legislative intent behind the schedule. The assessees were therefore not liable under the general charging provision. en-us Thu, 16 Jun 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155872 Ferro manganese was held to fall within the commercial expression "manganese" in Entry 1 of the Second Schedule to the Andhra Pradesh General Sales Tax Act. The Court applied a commercial, not scientific, interpretation because the Act used a single-point taxation scheme for specified goods and the entry expressly included manganese ore. As ferro manganese is a commercially recognised form of manganese used in the iron and steel industry, excluding it would defeat the legislative intent behind the schedule. The assessees were therefore not liable under the general charging provision. Case-Laws VAT and Sales Tax Thu, 16 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155872