1987 (8) TMI 439

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..... old by the petitioner under the trade name "Bambino vermicelli" falls under entry 129A of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. Previously, i.e., before the introduction of entry 129A, a controversy had arisen when the department sought to treat these goods as general goodsdifferent from "maida". "Maida" is taxable under entry 60 of the First Schedule. It was held .....

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..... twofold, viz., (1) that merely because some sort of process is undergone, it cannot be said to be processed; the process must be an elaborate one, (2) that in any event, vermicelli cannot be called "food". We are inclined to agree with the learned counsel on the second contention urged by him. We agree with him that "vermicelli" sold by the petitioner under the trade name "Bambino vermicelli" is .....

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