1982 (12) TMI 185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on in these two tax revision cases is whether "vermicelli", which is popularly called "shevaya", is "maida" and accordingly falls within entry 60 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as "the Act"). Entry 60 at the relevant time read as follows: "60. (a) Wheat At the point of 3 paise in first sale in the the rupee State. (b) Ravva, m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...." which was then covered by entry 66 of the First Schedule to the Act. In Commissioner of Sales Tax v. Sultan Shev Co. [1977] 40 STC 583 the Bombay High Court considered this very commodity. It held that "shevaya " is nothing but "maida flour" mixed with water and turned through a sieve into small filaments which are then dried up, and on that basis held that 'Shevaya' falls within entry 10 in Sch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cause they were goods of common consumption, they adopted a liberal interpretation, whereas in the present case we are dealing with goods subjected to tax and in such cases, the learned counsel contended that test which ought to be applied is, what is called, the common parlance test. In other words, his contention is that in such cases the proper test ought to be whether the goods in question are....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a commodity of fairly common use. It is really an article of food and in such cases it is but appropriate that they should be treated as outside the net of higher taxability, if that can be done without doing violence to the language. The idea in including "maida" in the First Schedule was to subject it to single point tax, the rate of tax being only one per cent. If, on the other hand, we hold th....