TMI Blog1994 (8) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... in on behalf of the appellants to prove the contrary. - Civil Appeal No. 4114, 4115 of 1982, & 2953-2958 of 1982, W.P. Nos. 6939 of 1979, 3492 of 1980 - - - Dated:- 23-8-1994 - BHARUCHA S.P. AND SEN S.C. AND PARIPOORNAN K.S. JJ. T.A. Ramachandran, Senior Advocate (K. Ram Kumar, Advocate, with him), for the appellants. C. Sitaramiah, Senior Advocate (T.V.S.N. Chari, Advocate, with him), for the respondents. -------------------------------------------------- ORDER Special leave has been granted in this batch of appeals limited to the question whether entry 147 of the Andhra Pradesh General Sales Tax Act, 1957, relating to fried or parched gram dal, is valid or not. The said entry prescribes tax at the rate of 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vi-a) of section 14, whether whole or separate, and whether with or without husk, shall be treated as a single commodity for the purposes of levy of tax under that law." Our attention was invited by learned counsel for the appellants to the judgment of a learned single Judge of the Madras High Court in S.K. Nataraja Mudaliar and Co. v. State of Tamil Nadu [1982] 51 STC 55. The learned single Judge held, on the basis of the dictionary meaning of gram as meaning pulses generally, that the term pulses and grams used in the Central Act must be taken to cover pulses of all kinds and grams of all kinds for even parched gram or fried gram in common parlance was still known as gram or dal. Reference was also made by counsel to the Division Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her whole or separate, and whether with or without husk". In express terms, therefore, 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. Before we close, we may mention that learned counsel for the appellants relied upon this Court's judgment in Telangana Steel Industries v. State of Andhra Pradesh [1994] 93 STC 187, but we find it to be of no assist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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