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Deputy Commissioner of Sales Tax (Law), Board of Revenue, Taxes, Ernakulam, Kerala Vs. Kaycee Plantations and Cannings, Trichur and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtSupreme Court of India
Decided On
Case NumberCivil Appeals Nos. 2080, 2081, 2085, 2092, 2093, 2094, 2095, 2156, 2157, 2158, 2159, 2160, 2161, 2162, 2163, 2164, 2165 and 2166 of 1979
Judge
Reported inAIR1981SC976; 1981(1)SCALE368; (1981)2SCC691; 1981(13)LC188a(SC)
ActsKerala General Sales Tax Act, 1963 - Section 5-A(1)(a)
AppellantDeputy Commissioner of Sales Tax (Law), Board of Revenue, Taxes, Ernakulam, Kerala
RespondentKaycee Plantations and Cannings, Trichur and ors.
DispositionAppeal Dismissed
Cases ReferredDeputy Commissioner of Sales Tax vs. Pio Food Packers and
Excerpt:
- [ a.p. sen,; e.s. venkataramiah and; r.s. pathak, jj.] - sales tax — purchase tax — processing of pineapple fruit into pineapple slices for sale in sealed cans -- this question has been considered by this court in deputy commissioner, sales tax (law), board of revenue (taxes), ernakulam v. pio food packers1 and has been answered in favour of the assessee and against the revenue.r.s. pathak, j.1. in all these appeals, the question raised is whether when pineapple fruit is processed into pineapple slices for the purpose of being sold in sealed cans, it can be said that the original pineapple fruit is consumed for the purpose of manufacture and, therefore, the case falls under section 5-a(1)(a) of the kerala general sales tax act, 1963. this question has been considered by this court in deputy commissioner, sales tax (law), board of revenue (taxes), ernakulam v. pio food packers1 and has been answered in favour of the assessee and against the revenue. it is not disputed that the judgment of this court fully applies to the appeals before us. in the circumstances, the appeals fail and are dismissed. but there is no order as to costs.
Judgment:

R.S. PATHAK, J.

1. In all these appeals, the question raised is whether when pineapple fruit is processed into pineapple slices for the purpose of being sold in sealed cans, it can be said that the original pineapple fruit is consumed for the purpose of manufacture and, therefore, the case falls under Section 5-A(1)(a) of the Kerala General Sales Tax Act, 1963. This question has been considered by this Court in Deputy Commissioner, Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers1 and has been answered in favour of the assessee and against the Revenue. It is not disputed that the judgment of this Court fully applies to the appeals before us. In the circumstances, the appeals fail and are dismissed. But there is no order as to costs.


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