Section 2(kkkk) in Andhra Pradesh Tax on Luxuries Act, 1987
(kkkk)"Tobacco products" means all goods and preparations made of tobacco or tobacco substitutes including cigarettes, cigars, cheroots and chewing tobacco commonly known as 'Khara Masaia'kimam, Zarda, Dokta, Sukha and Surti. Gutka and other manufactured tobacco and manufactured tobacco substitutes ; homogenised or reconstituted tobacco; tobacco extracts and essences.]
