https://www.taxtmi.com/caselaws?id=45163 Tobacco seeds were held to fall within the exempt commodity "tobacco" in item 7 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The amended statutory scheme adopted the Central excise meaning of tobacco, and that definition was treated as inclusive rather than exhaustive. Because the text covered parts of the plant after severance and excluded only parts still attached to the earth, the court read the exemption as extending to tobacco seeds absent any express exclusion. Any genuine ambiguity in the tax exemption was resolved in favour of the assessee, so tobacco seeds were not liable to sales tax. en-us Wed, 18 Dec 1974 00:00:00 +0530 Fri, 09 Jul 2010 09:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45163 Tobacco seeds were held to fall within the exempt commodity "tobacco" in item 7 of the Fourth Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The amended statutory scheme adopted the Central excise meaning of tobacco, and that definition was treated as inclusive rather than exhaustive. Because the text covered parts of the plant after severance and excluded only parts still attached to the earth, the court read the exemption as extending to tobacco seeds absent any express exclusion. Any genuine ambiguity in the tax exemption was resolved in favour of the assessee, so tobacco seeds were not liable to sales tax. Case-Laws VAT and Sales Tax Wed, 18 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45163