1987 (8) TMI 439

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....VAN REDDY, J.-The only question that arises in this writ petition is whether "vermicelli" manufactured and sold by the petitioner under the trade name "Bambino vermicelli" falls under entry 129A of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. Previously, i.e., before the introduction of entry 129A, a controversy had arisen when the department sought to treat these goods....

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....ether "vermicelli" can be called "processed food". The contention of the learned counsel for the petitioner is twofold, viz., (1) that merely because some sort of process is undergone, it cannot be said to be processed; the process must be an elaborate one, (2) that in any event, vermicelli cannot be called "food". We are inclined to agree with the learned counsel on the second contention urged....