THE STATE OF ANDHRA PRADESH, ETC. versus MODERN PROTEINS LTD.
Groundnut protein flour is commercially distinct from deoiled cake, intended for human consumption whereas deoiled cake is intended for animal feed. Their commercial identity, use, and market recognition are different, so groundnut protein flour is not 'deoiled cake' within entry 29 of Schedule I of the Andhra Pradesh General Sales Tax Act and is exigible to tax at 4 percent under the Central Sales Tax Act.
- Parties
- Appellant: The State of Andhra Pradesh, etc.; Respondent: Modern Proteins Ltd.
- Jurisdiction
- India
- Judgment Date
- 26 April 1994
- Procedural Posture
- Civil Appeal / Appeal From High Court Judgment
- Outcome
- Appeal allowed
- Legal Topics
- Classification of Goods, Exigibility to Sales Tax, Commercial Parlance Test
Case Brief
Summary, issues, holding and outcome
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Parties
The State of Andhra Pradesh, etc.
Appellant
Modern Proteins Ltd.
Respondent
Procedural Posture
Civil Appeal / Appeal From High Court Judgment
Legal Issues
- 1 Whether groundnut protein flour is a 'deoiled cake' within entry 29 of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957
Ratio Decidendi
Groundnut protein flour is commercially distinct from deoiled cake, intended for human consumption whereas deoiled cake is intended for animal feed. Their commercial identity, use, and market recognition are different, so groundnut protein flour is not 'deoiled cake' within entry 29 of Schedule I of the Andhra Pradesh General Sales Tax Act and is exigible to tax at 4 percent under the Central Sales Tax Act.
Court Disposition
Appeal allowed
Orders
- Order of High Court set aside
- Order of Dy. Commissioner, C.T.O. and STAT confirmed
Full Case Text
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