ALLADI VENKATESWARLU Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) THE question before us in these appeals by special leave was framed as follows :-

(2.) THIS question arose before the Andhra Pradesh High Court in appeals from single Judge decisions of the High Court, out of provisions of Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act').

(3.) WE find that considerable argument was advanced in the High Court on the question whether if parched rice and puffed rice are not covered at all by Entry 66 of the First Schedule it would still be taxable. WE find that the answer given by the High Court was that, in any case, such rice would be taxable under S. 5. sub-s. (1) of the Act set out above.