https://www.taxtmi.com/caselaws?id=160327 Groundnut oil extracted from groundnut oil-cake does not qualify for the concessional tax rate under entry 24(b) of the Andhra Pradesh General Sales Tax Act, 1957, because that concession applies only where the raw material is groundnut that has already suffered tax. The wording of the entry is limited to that specific material and cannot be expanded to cover oil produced from groundnut oil-cake, which is a different raw material. A fiscal concession must be construed strictly according to its express language, so the higher rate under entry 24(a) applies. en-us Tue, 31 Jan 1995 00:00:00 +0530 Mon, 16 Dec 2013 12:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160327 Groundnut oil extracted from groundnut oil-cake does not qualify for the concessional tax rate under entry 24(b) of the Andhra Pradesh General Sales Tax Act, 1957, because that concession applies only where the raw material is groundnut that has already suffered tax. The wording of the entry is limited to that specific material and cannot be expanded to cover oil produced from groundnut oil-cake, which is a different raw material. A fiscal concession must be construed strictly according to its express language, so the higher rate under entry 24(a) applies. Case-Laws VAT and Sales Tax Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160327