https://www.taxtmi.com/caselaws?id=45946 Refined vegetable oil obtained from the non-refined oil described in Entry 24-A of the Andhra Pradesh General Sales Tax Act was held to fall within Entry 24-B without any requirement that the input oil had already suffered tax under Entry 24-A. The word "mentioned" in Entry 24-B was construed as "described" or "set forth", and the Schedule's wording showed that where a taxable-input condition was intended, it was expressed expressly. On that construction, the concessional rate applied to all refined vegetable oil derived from the specified non-refined oil, and the assessee's interpretation was accepted. en-us Wed, 25 Jul 2001 00:00:00 +0530 Thu, 26 Jun 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45946 Refined vegetable oil obtained from the non-refined oil described in Entry 24-A of the Andhra Pradesh General Sales Tax Act was held to fall within Entry 24-B without any requirement that the input oil had already suffered tax under Entry 24-A. The word "mentioned" in Entry 24-B was construed as "described" or "set forth", and the Schedule's wording showed that where a taxable-input condition was intended, it was expressed expressly. On that construction, the concessional rate applied to all refined vegetable oil derived from the specified non-refined oil, and the assessee's interpretation was accepted. Case-Laws VAT and Sales Tax Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45946