Supreme Court · 1978 INSC 49 · Decided 21 February 1978
Alladi Venkateswarlu & ORS. v. GOVT. of Andhra Pradesh & ANR.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 49 · [1978] 3 S.C.R. 190
- Case number
- CIVIL APPEAL No. 391/1977
- Decided
- 21 February 1978
- Bench
- M. HAMEEDULLAH BEG, N.L. UNTWALIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
COURT REPORTS (1978] 3 s.c.R. A ALLADI VENKATESWARLU & ORS. v. GOVT. OF ANDHRA PRADESH & ANR. February 21, 1978 B (M. H. BEG, C.J. AND N. L. UNTWALIA, J.] _, lnll'rpretation of taxing statute-If the language is clear, it will be unfair to ~ c D E interpret against the assessee. A.ndhra rice) are exigible to tax for the second tilne as rice falling under Item 66(a) of Sche­ dule I-Whether "Atukulu" (Parched rice) and "111ura1nuralu" (Puffed nee) are "rice'' within the meaning of entry 66(b) of Schedule l. Andhra Pradesh General Sales Tax Act, 1957,
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