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Andhra Steel Corporation Ltd. vs The Commercial Tax Officer, ... on 10 December, 1981
M/S.Seven Star Liquors, vs The Commissioner Of Commercial ... on 24 January, 2002
State Of Andhra Pradesh vs Ratna Sree Box Makers on 21 February, 1989
The State Of Andhra Pradesh vs Nav Swadeshi Oil Mills on 3 November, 1987
Andhra Steel Corporation Ltd. vs Commercial Tax Officer, Company ... on 13 February, 1985

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[Complete Act]
Central Government Act
Section 14 in The Central Sales Tax Act, 1956
14. Certain goods to be of special importance in inter- State trade or commerce. It is hereby declared that the following goods are of special importance in inter- State trade or commerce:--
(i) 4[ cereals, that is to say,-- (i) paddy (Oryza sativa L.); (ii) rice (Oryza sativa L.); (iii) wheat (Triticum vulgare, T. compactum, T. sphaerococcum, T. durum, T. aestivum L., T. dicoccum); (iv) jowar or milo (Sorghum vulgare Pers); (v) bajra (Pennisetum typhoideum L.); (vi) malze (Zea mays D.); (vii) ragi (Eleusine coracana Gaertn.); (viii) kodon (Paspalum scrobiculatum L.); (ix) kutki (Panicum miliare L.); (x) barley (Hordeum vulgare L.);] (cia) 5[ ][ coal, including coke in all its forms, but excluding charcoal: Provided that during the period commencing on the 23rd day of February, 1967 and ending with the date of commencement of section 11 of the Central Sales Tax (Amendment) Act, 1972 (61 of 1922 ), this clause shall have effect subject to the modification that the words" but excluding charcoal" shall be omitted;]
(ii) cotton, that is to say, all kinds of cotton (indigeneous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste;
(iia) 7[ cotton fabrics covered under heading Nos. 52. 05, 52. 06, 52. 07, 52. 08, 52. 09, 52. 10, 52. 11, 52. 12, 58. 01, 58. 02, 58. 03, 58. 04, 58. 05,[ 58. 06,] 9[ 59. 01, 59. 03, 59. 05, 59. 06 and 60. 01 of the Schedule to the Central Excise Tariff Act, 1985 ;];
(iib) cotton yarn, but not including cotton yarn waste;]
(iic) 4[ crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand,), whatever their composition, whether obtained from normal or condensation oil- deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:--
(1) decantation;
(2) de- salting;
(3) dehydration;
(4) stabilisation in order to normalise the vapour pressure;
(5) elimination of very light fractions with a view to returning them to the oil- deposits in order to improve the drainage and maintain the pressure;
(6) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above- mentioned processes;
(7) any other minor process (including addition of pour point depressants or flow improvers) which does not change the essential character of the substance;]
(iii) hides and skins, whether in a raw or dressed state;
1. Subs. by Act 31 of 1958, s. 9, for" the authorities to which" (w. e. f. 1- 10- 1958 ). 2 Subs. by s. 9, ibid., for" the nature" (w. e. f. 1- 10- 1958 ). 3 Subs. by Act 61 of 1972, s. 10 (w. e. f. 10- 4- 1972 ). 4 Ins. by Act 103 of 1976, s. 7 (w. e. f. 7- 9- 1976 ). 5 Re- numbered by s. 7, ibid. (w. e. f. 7- 9- 1976 ). 6 Subs. by s. 11, ibid., (retrospectively). 7 Subs. by Act 26 of 1984, s. 85. 8 Ins. by Act 13 of 1989, s. 50.
(iv) 1[ iron and steel, that is to say,-- (i) pig iron and cast iron including 8[ ingot moulds, bottom plates], iron scrap, cast scrap, cast iron scrap, runner scrap and iron skull scrap; (ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes); (iii) skelp bars, tin bars, sheet bars, hoe- bars and sleeper bars; (iv) steel bars (rounds, rods, squares, flats, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths); (v) steel structurals (angles, joists, channels, tees, sheet piling sections, Z sections or any other rolled sections); (vi) sheets, hoops, strips and skelp, both black and galvanised, hot and cold rolled, plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in rivetted condition; (vii) plates both plain and chequered in all qualities; (viii) discs, rings, forgings and steel castings; (ix) tool, alloy and special steels of any of the above categories; (x) steel melting scrap in all forms including steel skull, turnings and borings; (xi) steel tubes, both welded and seamless, of all diameters and lenghts, including tube fittings; (xii) tin- plates, both hot dipped and electrolytic and tinfree plates; (xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails-- heavy and light crane rails; (xiv) wheels, tyres, axles and wheel sets; (xv) wire rods and wires-- rolled, drawn, galvanised, aluminised, tinned or coated such as by copper; (xvi) defectives, rejects, cuttings or end pieces of any of the above categories;]
(v) 1[ jute, that is to say, the fibre extracted from plants belonging to the species Corchorus capsularis and Corchorus olitorius and the fibre known as mesta or bimli extracted from plants of the species Hibiscus cannabinus and Hibiscus sabdariffa-- Var altissima and the fibre known as Sunn or Sunnhemp extracted from plants of the species Crotalaria juncea whether baled or otherwise;]
(vi) 1[ Oilseeds, that is to say,-- (i) Groundnut or Peanut (Arachis hypogaea); (ii) Sesamun or Til (Sesamum orientale); (iii) Cotton seed (Gossypium, Spp.); (iv) Soyabean (Glycine seja); (v) Rapeseed and Mustard-- (1) Toria (Brassica campestris var toria); (2) Rai (Brassica juncea); (3) Jamba-- Taramira (Eruca Satiya); (4) Sarson, yellow and brown (Brassica campestris var sarson); (5) Banarsi Rai or True Mustard (Brassica nigra); (vi) Linseed (Linum usitatissimum); (vii) Castor (Ricinus communis); (viii) Coconut (i. e. Copra excluding tender coconuts) (Cocos nucifera); (ix) Sunflower (Helianthus annus); (x) Nigar seed (Guizotia abyssinica); (xi) Neem, vepa (Azadirachta indica); (xii) Mahua, illupai, Ippe (Madhuca indica M. Latifolia, Bassia, Latifolia and Madhuca longifolia syn. M. Longifolia); (xiii) Karanja, Pongam, Honga (Pongamia pinnata syn. P. Glabra); (xiv) Kusum (Schleichera oleosa, syn. S. Trijuga); (xv) Punna, Undi (Calophyllum inophyllum); (xvi) Kokum (Carcinia indica); (xvii) Sal (Shorea robusta); (xviii) Tung (Aleurites fordii and A. montana); (xix) Red palm (Elaeis guinensis); (xx) Safflower (Carthanus tinctorius);]
(via) 3[ pulses, that is to say,--
(i) gram or gulab gram (Cicerarietinum L.);
(ii) tur or arhar (Cajanus cajan);
(iii) moong or green gram (Phaseolus aureus);
(iv) masur or lentil (Lens esculenta Moench, Lens, Culinaris Medic.);
(v) urad or black gram (Phaseolus mungo);
(vi) moth (Phaseolus aconitifolius Jacq);
(vii) lakh or khesari (Lathyrus sativus L);]
(vii) 4[ man- made fabrics covered under heading Nos. 54. 08, 54. 09, 54. 10, 54. 11, 54. 12, 55. 07, 55. 08, 55. 09, 55. 10, 55. 11, 55. 12, 58. 01, 58. 02, 58. 03, 58. 04, 58. 05, 58. 10[ 06,] 59. 01, 59. 02, 59. 03, 59. 05, 59. 06 and 60. 01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1985 );
(viii) sugar coverd under sub- heading Nos. 1701. 20, 1701. 31, 1701. 39 and 1702. 11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1985 );
(ix) unmanufactured tobacco and tobacco refuse covered under sub- heading No. 2401. 00, cigars and cheroots of tobacco covered under heading No. 2402, cigarettes and cigarillos of tobacco covered under sub- heading Nos. 2403. 11 and 2403. 21, and other manufactured tobacco covered under sub- heading Nos. 2404. 11, 2404. 12, 2404. 13, 2404. 19, 2404. 21, 2404. 29, 2404. 31, 2404. 39, 2404. 41 10[ 2404. 50 and 2404. 60] of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1985 );
(x) woven fabrics of wool vocered under heading Nos. 51. 06, 51. 07, 58. 01, 58. 02, 58. 03 and 58. 05 of the Schedule to the Central Excise Tariff Act, 1985 .]
1. Subs. by Act 61 of 1972, s. 11 (w. e. f. 1- 4- 1973 ). 2 Ins. by Act 103 of 1976, s. 7 (w. e. f. 7- 9- 1976 ). 3 Subs. by Act 38 of 1978, s. 3 and sch. II. 4 Subs. by Act 26 of 1988, s. 85. 5 Ins. Act 13 of 1989, s. 50. 6 Subs. by s. 50, ibid.
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