- (1.) Leave granted in the special leave petitions.
(2.) These appeals call for the Interpretation of Entry 24-B of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.
(3.) The controversy would be clearer if both Entries 24-A and 24-B are reproduced. They read thus : S.No. Description of Goods Point of Levy Rate of Tax Effective from 24-A Vegetable oils (non-refined) including groundnut, palm oil, sunflower oil, soya bean oil, mustard oil, kusum oil, tobacco seed oil, castor oil, washed cotton seed oil other than rice bran oil and coconut oil (1204) At the point of first sale in the State 2 Paise in rupee 16-8-95 24-B Vegetable oil (refined) obtained from non-refined oil mentioned in item 24A other than rice bran oil (1205) -do- -do- 16-8-95 ;