https://www.taxtmi.com/caselaws?id=156325 Vermicelli sold as "Bambino vermicelli" was treated as an ingredient used in preparing dishes, not as food ordinarily eaten straightaway. On that ordinary meaning test, it did not fall within "articles of processed food" under entry 129A of the Andhra Pradesh General Sales Tax Act, 1957. The product was therefore taxable only as maida under entry 60. The Court found it unnecessary to examine the alternative argument on processing, because the classification turned on whether vermicelli was food in its ordinary sense. en-us Wed, 12 Aug 1987 00:00:00 +0530 Wed, 18 Sep 2013 15:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156325 Vermicelli sold as "Bambino vermicelli" was treated as an ingredient used in preparing dishes, not as food ordinarily eaten straightaway. On that ordinary meaning test, it did not fall within "articles of processed food" under entry 129A of the Andhra Pradesh General Sales Tax Act, 1957. The product was therefore taxable only as maida under entry 60. The Court found it unnecessary to examine the alternative argument on processing, because the classification turned on whether vermicelli was food in its ordinary sense. Case-Laws VAT and Sales Tax Wed, 12 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156325