1997 (7) TMI 616

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....ioner is a dealer under the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"). It carries on business in foodgrains, dalls, dry fruits, etc. For the assessment year 1977-78 he was assessed on turnover of Rs. 89,48,918.87. Part of the turnover related to sale of almonds. The petitioner claimed that the turnover related to second sales of dry fruits and therefore it was entitled to ex....

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....ruit. In our opinion the view taken by the Tribunal is wholly untenable ; if a fruit has pulp or fleshy substance as in the case of mango, it is a fresh fruit and not a dry fruit. It is only when pulp or other fleshy substance is completely dried up as in the case of apricot, it gets converted into "dry fruit" and sold in the market as "dry fruit". In the judgment [M.P. Agarwalla & Co. v. Directo....

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....regard to its phraseology, the court held that almond seeds fell within that definition. Here we are not interpreting the same provision. The entry which falls for our consideration is entry 112 in the First Schedule to the Act which reads thus: S. No. Description of goods Point of levy Rate of tax Effective from 112 Dry fruits At the point of first sale in the State. 6 paise in the rupe....