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1994 (8) TMI 233 - SC - VAT and Sales TaxWhether entry 147 of the Andhra Pradesh General Sales Tax Act, 1957, relating to fried or parched gram dal, is valid or not? Held that:- Appeal dismissed. The restriction is limited only to whole or separated gram or gulab gram and gram or gulab gram with husks or dehusked. Section 15 being so specific, it is impermissible to read it as applicable to gram which has been parched or fried. Lastly, the gram having undergone the process of parching or frying would appear to have become a new and distinct commodity and no evidence has been let in on behalf of the appellants to prove the contrary.
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