https://www.taxtmi.com/caselaws?id=159084 The court held that groundnut oil extracted from groundnut cake and groundnut should be taxed at the same rate. It ruled that differentiation in tax rates based on the raw material used for extraction was discriminatory and violated Article 14 of the Constitution of India. The judgment in the Jayanti Oil Mills case was overruled for not considering this issue. Entry 24(a) of the Andhra Pradesh General Sales Tax Act was deemed discriminatory and the reference was answered accordingly. en-us Thu, 18 Jun 1998 00:00:00 +0530 Fri, 15 Nov 2013 14:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159084 The court held that groundnut oil extracted from groundnut cake and groundnut should be taxed at the same rate. It ruled that differentiation in tax rates based on the raw material used for extraction was discriminatory and violated Article 14 of the Constitution of India. The judgment in the Jayanti Oil Mills case was overruled for not considering this issue. Entry 24(a) of the Andhra Pradesh General Sales Tax Act was deemed discriminatory and the reference was answered accordingly. Case-Laws VAT and Sales Tax Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159084