1982 (12) TMI 158

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....tion arises for decision in these three tax revision cases, viz., whether "ravva" is "rice" within the meaning of entry 66 of the First Schedule to the A.P. General Sales Tax Act, as it stood at the relevant time. The assessees in these tax revision cases are different. The assessment year concerned in T.R.C. Nos. 77 and 78 of 1979 is 1974-75, while in T.R.C. No. 83 of 1979 the assessment year con....

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....nt Act, 1976, being Act 49 of 1976, a new entry, i.e., entry 144, was introduced in the First Schedule with effect from 1st September, 1976, relating to "ravva". The entry reads: "144. Ravva (1144) (a) Not covered by item (b) At the point of first sale 4 paise in the below. in the State. rupee. (b) Obtained from wheat, Do. 1 paisa in the rice or maize that has rupee." met tax under this A....

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....s". This was in the context of the fact that, with effect from 7th September, 1976, "rice " became "declared goods". We are, however, unable to agree with the learned Government Pleader. In Alladi Venkateswarlu v. Government of Andhra Pradesh [1978] 41 STC 394 (SC), the Supreme Court held that "atukulu " and "muramaralu", which are called "parched rice" and "puffed rice" in English, are "rice" wit....