1978 (12) TMI 159

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..... tax revision case, preferred by the revenue, is very simple. It relates to the meaning of the word "miller" used in item 6 of the Third Schedule of the Andhra Pradesh General Sales Tax Act. The assessee purchased groundnut and got it decorticated. However, they (the assessee-firm) did not own any groundnut mill, nor are they lessees of any such mill. They only got the groundnuts decorticated in o .....

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..... eferred this tax revision case. The material entry, which relates to levying tax on groundnut, is item 6 of the Third Schedule to the Act. It reads: "Groundnut or peanut. When purchased by a miller other than a decorticating miller in the State at the point of purchase by such miller and in all other cases at the point of purchase by the last dealer who buys in the State." It was admitted befor .....

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..... his aspect of the matter, we might as well extract the following passage from the latter decision, which occurs at page 142: "We think that all the deeming and adding can and should be avoided by literally construing the word 'miller' to signify a person functioning as a miller, that is to say, who converts groundnuts into oil." Therefore, there is no doubt that a miller, as it is used in item 6 .....

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