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State of Tamil Nadu Vs. Ceyvere Southern Inc. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberTax Case No. 1049 of 1980
Judge
Reported in[1983]52STC328(Mad)
AppellantState of Tamil Nadu
RespondentCeyvere Southern Inc.
Advocates:K.S. Bakthavatsalam, Additional Government Pleader
Cases ReferredIn Deputy Commissioner of Sales Tax v. Pio Food Packers
Excerpt:
- gokulakrishnan, offg.c.j.1. the tribunal has held that no new commodity emerged in the process done by the assessee and as such the respondents have to succeed. in deputy commissioner of sales tax v. pio food packers : 1980(6)elt343(sc) , the supreme court had occasion to deal with sliced pineapple fruits which have been processed for the purpose of being sold in sealed cans. in this process, the supreme court held that no new commodity emerged. the reasoning of the tribunal as regards lobster which is involved in this case, in our view, is correct and we also think that in the process no new commodity has emerged to attract tax liability. hence this tax revision case is dismissed.
Judgment:

Gokulakrishnan, Offg.C.J.

1. The Tribunal has held that no new commodity emerged in the process done by the assessee and as such the respondents have to succeed. In Deputy Commissioner of Sales Tax v. Pio Food Packers : 1980(6)ELT343(SC) , the Supreme Court had occasion to deal with sliced pineapple fruits which have been processed for the purpose of being sold in sealed cans. In this process, the Supreme Court held that no new commodity emerged. The reasoning of the Tribunal as regards lobster which is involved in this case, in our view, is correct and we also think that in the process no new commodity has emerged to attract tax liability. Hence this tax revision case is dismissed.


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