2001 (7) TMI 124

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....<br>CST, VAT & Sales Tax<br>S.P. Bharucha, Y.K. Sabharwal and Brijesh Kumar, JJ. F.S. Nariman, S. Ganesh and T.L.V. Iyer, Senior Advocates. Subhash Sharma, K. Kiran, N. Ganpathy, Rajan Narain, Aruneshwar Gupta, C.R. Sridharan, Ms. Sushma Sharma, Ms. Kumud Singh, Ms. T. Anamika, G. Prabhakar, Anil Kumar Tandale and K. Ram Kumar, Other Advocates. [Judgment per : S.P. Bharucha, J.]. - Leave ....

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.... 16-8-1995 4. The Government of Andhra Pradesh issued a circular on 16th September, 1997 in regard to Entry 24-B. It said : "Since there is a specific mention of the non-refined oils which are linked to refined oils in item 24-B the only interpretation that can be offered is that the concessional rate of 2% is applicable only to those oils which are obtained from non-refined oils subject to ....

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.... 2% which have suffered tax in the non-refined capacity under item 24-A. Those refined vegetable oils which have not - suffered tax under item 24-A have been excluded from the application of 24-B." This interpretation of Entry 24-B of the High Court is impugned in the appeals before us. 6. Learned Counsel for the appellants stressed the word 'mentioned' used in Entry 24-B and submitted that it ....

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....rt and submitted that, given the words of Entry 24-B, only that vegetable oil (refined) which was obtained from non-refined oil that had suffered tax under Entry 24-A could be taxed at the rate of two per cent. Vegetable oil (refined) obtained from non-refined oil which had not suffered tax under Entry 24-A fell within the residuary entry of the Schedule and was liable to tax at the rate of ten pe....