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2001 (7) TMI 124 - SC - VAT and Sales TaxInterpretation of Entry 24-B of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 Held that:- The words used in Entry 24-B plainly indicate that it is applicable to all vegetable oil (refined) that is obtained from the kinds of non-refined oil that are described in Entry 24-A, that is, from non-refined oil other than rice bran oil. The word 'mentioned' only means "described" or "set forth" and no more. There was, therefore, no justification for the conclusion that only vegetable oil (refined) obtained from non-refined oil that had been subjected to tax under Entry 24-A could be taxed at the rate of 2 paise. Further, where the Schedule intended to refer to goods which were made from inputs that had suffered tax under the Act, the Schedule so stated. Yet again, the fact that before its amendment, Entry 24 had used the words 'if it had met tax under the Act' and these words were omitted after the amendment shows that the construction that we have placed upon Entry 24-B is correct. Appeal allowed. The orders of assessment made on the basis of the interpretation placed by the State on Entry 24-B are set aside.
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