1997 (7) TMI 615 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed two writ petitions filed by miller-dealers claiming exemption from sales tax under G.O. Ms. No. 2566, as rice was not covered under the exemption for processing cereals and pulses industry. The court referred to the Third Schedule of the Andhra Pradesh General Sales Tax Act, which specifically listed paddy and rice separately from cereals, indicating that the exemption did not apply to rice. The petitions were dismissed without costs.