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TMI Blog1974 (12) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax on tobacco seeds contending that tobacco seeds is an item exempted from tax inasmuch as it falls within, the expression "tobacco and all its products" in item 7 of Schedule 4 to the Sales Tax Act which contains items of goods exempted from the levy of sales tax under the Sales Tax Act. This Court by a decision of a Bench dated 11-3-1970 in writ petitions Nos. 1445 to 1458 of 1968 and batch reported in Amara Purushotham Mamidi Obaiah Co. v. State of Andhra Pradesh - (1972) 29 STC 654 (A.P.) declared that the levy of tax on tobacco seeds is illegal as tobacco seed comes within the expression "tobacco products" and hence tobacco seed is an item declared by Schedule 4 as an exempted item from tax. This Court set aside the various assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth." 5.Thus, "tobacco" defined as above is the tobacco now entitled for exemption in item 7 of Schedule 4 to the Sales Tax Act, 1957. Therefore the question for consideration is whether "tobacco seed" comes within the above definition to claim exemption. 6.The argument of Sri Babul Reddy, learned Counsel for the petitioners, is that the definition of the expression "tobacco" as mentioned above is illustrative and not exhaustive and any part of a tobacco plant is tobacco once it is removed and not still part of the tobacco pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on "tobacco" was substituted for the expression "tobacco and all its products" and therefore in this view of the matter it must be taken that parts of tobacco plant except those specifically mentioned in the definition of the word "tobacco" given in the Central Excises and Salt Act were not intended to be exempted from the tax. Therefore "tobacco seed" not having been mentioned in the definition must be taken as not exempted from the levy of sales tax. 8.In the statement of objects and reasons appended to the Andhra Pradesh General Sales Tax (Amendment) Bill, 1969, which subsequently became the Andhra Pradesh General Sales Tax (Amendment) Act, 9 of 1970, it was stated that in order to overcome certain practical difficulties in enforcing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parts of the tobacco plant, namely, leaves, stalks and stems only come under the definition of the expression "tobacco" and not the other parts of it, the legislature would have said as "and means the leaves, stalks and stems" instead of saying "and including leaves, stalks and stems". In the Bench decision of this Court referred to above, the learned Judges also happened to consider this definition given to the word "tobacco" in the Central Excises and Salt Act. In considering that definition their Lordships observed thus :- `It is true that no mention of seeds is made in this definition but this is no reason to infer that seeds do not form part of tobacco in view of the employment of the word "includes in it, thereby indicating that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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