https://www.taxtmi.com/caselaws?id=161219 A concessional sales tax entry must be applied strictly according to its terms, and the benefit cannot be extended beyond the statutory condition on which it depends. The Court applied the earlier authoritative interpretation of entry 24(b) of the Andhra Pradesh General Sales Tax Act and held that the reduced rate was available only where the raw material was groundnut alone, not where solvent groundnut oil was extracted from groundnut-cake. As the assessees' claim did not satisfy that construction, revisional interference with the appellate orders was justified and the reduced rate was denied. en-us Wed, 28 Jun 1995 00:00:00 +0530 Thu, 09 Jan 2014 18:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161219 A concessional sales tax entry must be applied strictly according to its terms, and the benefit cannot be extended beyond the statutory condition on which it depends. The Court applied the earlier authoritative interpretation of entry 24(b) of the Andhra Pradesh General Sales Tax Act and held that the reduced rate was available only where the raw material was groundnut alone, not where solvent groundnut oil was extracted from groundnut-cake. As the assessees' claim did not satisfy that construction, revisional interference with the appellate orders was justified and the reduced rate was denied. Case-Laws VAT and Sales Tax Wed, 28 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161219