https://www.taxtmi.com/caselaws?id=156744 Wheat is a declared good under the Central Sales Tax Act only to the extent expressly specified by name, and its separately identifiable derivatives maida, ravva, atta, sujji and bran are not automatically included within that description. Because the Andhra Pradesh General Sales Tax Act separately lists those commodities for single-point taxation, the statutory scheme supports treating them as distinct taxable goods rather than as wheat itself. The analysis also notes that market recognition of these by-products as separate commodities reinforces that conclusion, and earlier cases were distinguished on their facts and statutory context. Accordingly, State levy on these wheat derivatives under the Andhra Pradesh General Sales Tax Act is valid. en-us Tue, 20 Aug 1991 00:00:00 +0530 Tue, 24 Sep 2013 14:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156744 Wheat is a declared good under the Central Sales Tax Act only to the extent expressly specified by name, and its separately identifiable derivatives maida, ravva, atta, sujji and bran are not automatically included within that description. Because the Andhra Pradesh General Sales Tax Act separately lists those commodities for single-point taxation, the statutory scheme supports treating them as distinct taxable goods rather than as wheat itself. The analysis also notes that market recognition of these by-products as separate commodities reinforces that conclusion, and earlier cases were distinguished on their facts and statutory context. Accordingly, State levy on these wheat derivatives under the Andhra Pradesh General Sales Tax Act is valid. Case-Laws VAT and Sales Tax Tue, 20 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156744