https://www.taxtmi.com/caselaws?id=159258 An exemption notification for processing cereals and pulses was construed strictly in the context of the Andhra Pradesh General Sales Tax Act, 1957. Because the notification did not define "cereals," the Court read the term by reference to entry 20 of the Third Schedule rather than the broader list in section 14 of the Central Sales Tax Act, 1956. The wider Central Sales Tax classification did not enlarge the scope of the State exemption, since the State Act treated cereals differently for tax purposes. The exemption was therefore limited to cereals within the State Schedule, and the revisional order was upheld. en-us Mon, 22 Sep 1997 00:00:00 +0530 Tue, 19 Nov 2013 14:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159258 An exemption notification for processing cereals and pulses was construed strictly in the context of the Andhra Pradesh General Sales Tax Act, 1957. Because the notification did not define "cereals," the Court read the term by reference to entry 20 of the Third Schedule rather than the broader list in section 14 of the Central Sales Tax Act, 1956. The wider Central Sales Tax classification did not enlarge the scope of the State exemption, since the State Act treated cereals differently for tax purposes. The exemption was therefore limited to cereals within the State Schedule, and the revisional order was upheld. Case-Laws VAT and Sales Tax Mon, 22 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159258