1978 (2) TMI 184 - SUPREME COURT

Whether 'atukulu (parched rice) and 'muramaralu' (puffed rice) are 'rice' within the meaning of entry 66(b) of Schedule I to the Andhra Pradesh General Sales Tax Act, 1957?

Held that:- Appeal allowed. On a parity of reasoning, the term "rice" as ordinarily understood in English language would include both parched and puffed rice. Thus set aside the judgment of the High Court and answer the question framed above as follows: "Atukulu" (parched rice) and "muramaralu" (puffed rice) are rice within the meaning of entry 66(b) of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957.