1997 (9) TMI 569

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....o appeals is common but the periods for which assessments are made, are different. Special Appeal No. 28 of 1994 relates to the period from April, 1992 to October, 1992 and Special Appeal No. 29 of 1994 relates to the period from November, 1992 to January, 1993. 3.. The Government of Andhra Pradesh, by orders issued in G.O. Ms. No. 2566, Revenue (S), dated June 11, 1980, in exercise of the power under section 9 of the APGST Act, exempted processing of cereals and pulses from the tax payable under the APGST Act on the purchases and the sales of the goods made by the categories of industrial units, financed by the Andhra Pradesh Khadi and Village Industries Board and the Khadi and Village Industries Commission. The question which arises....

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....items are enumerated, viz., "(1) Cereals, that is to say,- (i) paddy (Oryza sativa L); (ii) rice (Oryza sativa L); (iii) wheat (Triticum vulgare, T. Compactum, T. Sphaerococcum, T. Durum, T. aestivum L, T. Dicoccum); (iv) jowar or milo (Sorghum vulgare Pers); (v) bajra (Pennisetum typhoideum L); (vi) maize (Zea mays L); (vii) ragi (Eleusine coracana Gaertn); (viii) kodon (Paspalum serobiculatum L); (ix) kutki (Panicum miliare L); (x) barley (Hordeum vulgare L)." It may also be noted here that irrespective of the abovesaid cereals enumerated under section 14 of the CST Act, section 6 of the APGST Act restricts the scope of the exigibility to the sales tax in two respects, viz.: (i) that the dealer is liabl....

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.... and pulses 2. Village leather 3. Cottage match 4. Gur and khandasari 5. Palm gur 6. Non-edible oil and soap (soap) (Seed Collection) 7. Hand-made paper 8. Bee-keeping 9. Village pottery 10. Fibre 11. Carpentry and blacksmithy 12. Lime manufacturing 13. Forest plants and fruits for medicinal purposes 14. Gums 15. Fruit processing and preservation 16. Cane and bamboo." 6. The exemption is notified for processing of cereals and pulses by the categories of industrial units referred to therein. The question then arises what is meant by the expression "cereals" in the said notification. Obviously the notification meant "cereal" as specified in entry 20 o....