M/S. A.P. PRODUCTS vs STATE OF A.P..

The Supreme Court upheld the decision of the Andhra Pradesh High Court regarding the taxation of 'masala powder' under the Andhra Pradesh General Sales Tax Act, 1957. The Court found that 'masala powder' is not covered under Entry 182 of the First Schedule, which pertains to specific spices, as it is a distinct commodity resulting from the grinding and mixing of various ingredients, some of which are not listed in Entry 182. The Court affirmed that the interpretation of the statute should not be overly broad to include products not explicitly mentioned in the tax schedule.