MAHALAKSHMI OIL MILLS ETC. ETC. vs STATE OF ANDHRA PRADESH & ORS.

The Supreme Court held that under Section 8 and Entry 7 of the Fourth Schedule of the Andhra Pradesh General Sales Tax Act, 1957, 'tobacco' does not include 'tobacco seeds'. The Court reasoned that the definition of 'tobacco' is exhaustive, specifying that it refers only to the cured or uncured leaves, stalks, and stems of the tobacco plant, thereby excluding seeds. Consequently, tobacco seed oil and tobacco seed cake, derived from seeds, are not eligible for sales tax exemption.