https://www.taxtmi.com/caselaws?id=159259 An exemption for processing of cereals and pulses was held not to extend to rice milling because the statutory scheme separately treated cereals, paddy and rice as distinct entries. The Court reasoned that where the Andhra Pradesh General Sales Tax Act, 1957 differentiates rice from cereals, the exemption in G.O. Ms. No. 2566 cannot be enlarged by the general meaning of cereals alone. Rice milling was therefore outside the exemption, and the tax liability remained undisturbed. en-us Thu, 17 Jul 1997 00:00:00 +0530 Tue, 19 Nov 2013 14:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159259 An exemption for processing of cereals and pulses was held not to extend to rice milling because the statutory scheme separately treated cereals, paddy and rice as distinct entries. The Court reasoned that where the Andhra Pradesh General Sales Tax Act, 1957 differentiates rice from cereals, the exemption in G.O. Ms. No. 2566 cannot be enlarged by the general meaning of cereals alone. Rice milling was therefore outside the exemption, and the tax liability remained undisturbed. Case-Laws VAT and Sales Tax Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159259