Levy Tax from 24 A Vegetable oils number refined At the 2 Paise 16.8.95 including groundnut, palm oil, point of in rupee sunflower oil, soya bean oil, first sale mustard oil, kusum oil, tobacco in the seed oil, castor oil, washed companyton State seed oil other than rice bran oil and companyonut oil 1204 24 B Vegetable oil refined obtained do do 16.8.95 from number refined oil mentioned in item 24 A other than rice bran oil 1205 The Government of Andhra Pradesh issued a circular on 16th September, 1997 in regard to Entry 24B. It said Since there is a specific mention of the number refined oils which are linked to refined oils in item 24 B the only interpretation that can be offered is that the companycessional rate of 2 is applicable only to those oils which are obtained from number refined oils subject to tax under Entry 24 A of 1st Schedule.
The companytroversy would be clearer if both Entries 24 A and 24 B are reproduced.
Imported refined oils are, therefore, taxable at 10 under VII Schedule.
These appeals call for the interpretation of Entry 24 B of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.
They read thus SI.
