- (1.) 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 paise in the rupee for parched and fried Bengal gram or dal other than that obtained from gram or dal that has met tax under the said State Act, whereon tax is prescribed at the rate of 1 paisa in the rupee.
(2.) The contention of the appellant was that the provision in the said entry was contrary to the restriction contained in Section 14 read with Section 15 of the central Sales Tax Act, 1956. The A. P. High court, in the judgment under appeal, disagreed with the view so taken by a Single Judge of the Madras High court, finding no discussion in his judgment as to the meaning of the expressions concerned. The judgment under appeal noted that Section 15 (d) of the central Act, while taking care to mention that pulses, whole or separated, with husks or dehusked, should be treated as a single commodity, did not mention fried dal.
(3.) The contention of learned counsel for the appellants before us is that gram is gram, parched or fried.;