TMI Blog1982 (12) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... and accordingly falls within entry 60 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as "the Act"). Entry 60 at the relevant time read as follows: "60. (a) Wheat At the point of 3 paise in first sale in the the rupee State. (b) Ravva, maida and atta not " 4 paise in covered by item (c) below the rupee (c) Ravva, maida and atta " 1 paise in ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v Co. [1977] 40 STC 583 the Bombay High Court considered this very commodity. It held that "shevaya " is nothing but "maida flour" mixed with water and turned through a sieve into small filaments which are then dried up, and on that basis held that 'Shevaya' falls within entry 10 in Schedule A to the Bombay Sales Tax Act, which reads as follows: "10. Cereals and pulses in all forms and flour inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re dealing with goods subjected to tax and in such cases, the learned counsel contended that test which ought to be applied is, what is called, the common parlance test. In other words, his contention is that in such cases the proper test ought to be whether the goods in question are different goods or are they the same goods. For determining whether they are same goods, the learned counsel conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be treated as outside the net of higher taxability, if that can be done without doing violence to the language. The idea in including "maida" in the First Schedule was to subject it to single point tax, the rate of tax being only one per cent. If, on the other hand, we hold that "shevaya" is not maida, it will become "general goods" and would be taxable at each point of sale at the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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