1982 (12) TMI 158

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..... ng of entry 66 of the First Schedule to the A.P. General Sales Tax Act, as it stood at the relevant time. The assessees in these tax revision cases are different. The assessment year concerned in T.R.C. Nos. 77 and 78 of 1979 is 1974-75, while in T.R.C. No. 83 of 1979 the assessment year concerned is 1973-74. At the relevant time, entry 66 in the First Schedule to the Act read as follows: "66. Ric .....

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..... ect from 1st September, 1976, relating to "ravva". The entry reads: "144. Ravva (1144) (a) Not covered by item (b) At the point of first sale 4 paise in the below. in the State. rupee. (b) Obtained from wheat, Do. 1 paisa in the rice or maize that has rupee." met tax under this Act. In this case, however, we are not concerned with these amendments. We are concerned only with the position obt .....

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..... are, however, unable to agree with the learned Government Pleader. In Alladi Venkateswarlu v. Government of Andhra Pradesh [1978] 41 STC 394 (SC), the Supreme Court held that "atukulu " and "muramaralu", which are called "parched rice" and "puffed rice" in English, are "rice" within the meaning of entry 66 of the First Schedule to the A.P. General Sales Tax Act. The process by which rice is conver .....

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