JUDGMENT

BEG, C.J.I. :— The question before us in these appeals by special leave was framed as follows :-

"Whether Atukulu, (Parched rice) and Muramaralu (puffed rice) are rice within the meaning of Entry 66 (b) of Sch. I to the Andhra Pradesh General Sales Tax Act, 1957" ?

2. This question arose before the Andhra Pradesh High Court in appeals from single Judge decisions of the High Court, out of provisions of Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as the Act).

3. Section 5 (1) of the Act provides :

"5. Levy of Tax on Sales or Purchases of Goods : (1) Every dealer (other than a casual trader and an agent of a non-resident dealer) whose total turnover for a year is not less than Rs. 25,000/- and every agent of a non-resident dealer whatever be his turnover for the year, shall pay a tax for each year, at the rate of four paise on every rupee of his turnover."

Section 5 (2) enacts :

"Notwithstanding anything contained in sub-s. (1) the tax under this Act shall be levied -

(a) in the case of the goods mentioned in the First Schedule, at the rates and only at the point of the sale specified as applicable thereof effected in the State by the dealer selling them, o