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1997 (11) TMI 446 - SC - VAT and Sales TaxHigher rate of tax payable on groundnut oil - Held that:- Appeal allowed. Clause (a) of entry 24 of the First Schedule to the Andhra Pradesh General Sales Tax Act is declared violative of the provisions of articles 301 to 304 in so far as it imposes a higher rate of tax on groundnut oil or refined oil which has been obtained from groundnuts that have not been taxed under the Andhra Pradesh Act. It is declared that the groundnut oil imported by the appellant from Karnataka for sale in Andhra Pradesh cannot be taxed at a rate higher than the rate prescribed in clause (b) of entry 24 of the First Schedule to the Andhra Pradesh Act.
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