I.T.C. Agro Tech Ltd vs Commercial Tax Officer And Ors

The Supreme Court interpreted Entry 24-B of the Andhra Pradesh General Sales Tax Act, 1957, clarifying that the term 'mentioned' in Entry 24-B applies to all refined vegetable oils obtained from non-refined oils listed in Entry 24-A, without the requirement that the non-refined oils must have suffered tax under Entry 24-A. The Court held that the High Court's interpretation, which limited the applicability of Entry 24-B to only those refined oils that had suffered tax under Entry 24-A, was incorrect. Consequently, the appeals were allowed, affirming the broader interpretation of Entry 24-B.