Supreme Court of India
M/s A.P. Products v. State of Andhra Pradesh and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that flour, maida and suji derived from wheat are not 'wheat' within the meaning of Section 14(i)(iii) of the Central Sales Tax Act.
Judgment, page 8
From the headnote
Andhra Pradesh General Sales Tax Act, 1957: '( c First Schedule-Entry I 82- 'Masai a powder' prepared by mixing and grinding spices like Jeera, Met hi, Dalchini etc. -Held: Becomes commercially a different commodity liable to be taxed. Appellant-assessee was engaged in the business of preparing 'masala ... ~ powder' after mixing and grinding together various spices like Jeera, Methi, Dalchini, Shahjeera etc. The appellant filed returns claiming exemption on the ground that the ingredients used for preparation of 'masala powder' had already been taxed under Entry 182 of the First Schedule to
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