https://www.taxtmi.com/caselaws?id=42356 The exemption for "tobacco" under the Andhra Pradesh General Sales Tax Act was confined to the statutory definition incorporated from the excise laws, which was treated as exhaustive because it used both "means" and "includes". That definition covered tobacco in cured, uncured, manufactured and unmanufactured forms, including leaves, stalks and stems after severance from the earth, but not seeds. Tobacco seed oil and tobacco seed cake, being products derived from seeds, were therefore outside the exemption. The amended legislative scheme was read as narrowing the earlier wider exemption, so the claim for sales tax exemption failed. en-us Wed, 14 Sep 1988 00:00:00 +0530 Tue, 28 Oct 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42356 The exemption for "tobacco" under the Andhra Pradesh General Sales Tax Act was confined to the statutory definition incorporated from the excise laws, which was treated as exhaustive because it used both "means" and "includes". That definition covered tobacco in cured, uncured, manufactured and unmanufactured forms, including leaves, stalks and stems after severance from the earth, but not seeds. Tobacco seed oil and tobacco seed cake, being products derived from seeds, were therefore outside the exemption. The amended legislative scheme was read as narrowing the earlier wider exemption, so the claim for sales tax exemption failed. Case-Laws VAT / Sales Tax Wed, 14 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42356