ALLADI VENKATESWARLU & ORS. vs GOVT. OF ANDHRA PRADESH & ANR.

The Supreme Court interpreted Section 5 of the Andhra Pradesh General Sales Tax Act, 1957, emphasizing that when two interpretations are possible, the one favoring the assessee should be preferred. The Court held that 'Atukulu' (parched rice) and 'muramuralu' (puffed rice) are included under the term 'rice' in Entry 66 of Schedule I, thus not subject to double taxation after 'paddy' has already been taxed. The judgment reversed the Andhra Pradesh High Court's ruling, affirming that the common understanding of food items should prevail in tax interpretation.