1995 (1) TMI 383

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....OHAMMED QUADRI, J.-The short question that arises for consideration in this tax revision case is whether the groundnut oil extracted from groundnut cake is exigible to tax at the reduced rate under entry 24(b) of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.   It would be useful to read here entry 24 of the First Schedule to the Act. "Sl. No. Description of go....

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....the assessment year 1977-78 the assessing authority taxed the turnover in question under entry 24(a). On appeal the Deputy Commissioner did not agree with the contention of the assessee that because the "groundnut oil-cake" has suffered tax the rate applicable should be under entry 24(b). However, on further appeal the Tribunal took the view that as "groundnut oil-cake" out of which the oil was ex....

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....but not otherwise. If that be the intention then on the ground that the raw material used for extracting "groundnut oil" has suffered tax, the reduced rate of tax under entry 24(b) cannot be made applicable. We have also support for this view from the judgment of division Bench of the Punjab and Haryana High Court in Chhatar Chemicals Ltd. v. State of Haryana [1994] 93 STC 215. In that case the no....