B. G.SOMANNA & SONS ETC. vs STATE OF ANDHRA PRADESH & ORS.

The Supreme Court held that the imposition of tax on groundnuts under Item 6 of Schedule 3 of the Andhra Pradesh General Sales-tax Act (6 of 1970) does not conflict with Section 15 of the Central Sales-tax Act, which restricts taxation of declared goods to one stage. The Court clarified that millers are taxed at the point of purchase as millers and not as last dealers, thus preventing double taxation. The appeals challenging the tax levy were dismissed, affirming the High Court's decision.