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In Re: State of Madras, Represented by the Deputy Commr. of Commercial Taxes, Coimbatore - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberTax Revn. Case Nos. 6 to 32 etc. of 1956
Judge
Reported inAIR1957Mad664; [1956]7STC546(Mad)
ActsMadras General Sales Tax Act, 1939 - Sections 2
AppellantIn Re: State of Madras, Represented by the Deputy Commr. of Commercial Taxes, Coimbatore
Advocates:Asst. Govt. Pleader
DispositionPetitions dismissed
Cases ReferredState of Madras v. Saravana Filial
Excerpt:
- .....appellate tribunal, which held that the arecanwt sold by the assesses, all of whom belonged to the south kanara district, was a horticultural produce within the meaning of section 2 (i) of the act.2. in our judgment in state of madras v. saravana filial, trc no. 22 of i955: : air1957mad661 (a), which has just been delivered, we pointed out the difference in the process adopted by the horticulturists of south kanara district and those of coimbatore district in preparing the arecanuts for sale. the process adopted by the horticulturists of south kanara involves much less than that adopted by those of coimbatore district. t. b. c. no. 22 of 1955: : air1957mad661 (a), was concerned with the processing to which the horticulturists of coimbatore subjected the arecauuts.all that is done in.....
Judgment:

Rajagopalan, J.

1. These are petitions presented by the State under Section 12-B of the Madras General Sales Tax Act, against the decision of the Appellate Tribunal, which held that the arecanwt sold by the assesses, all of whom belonged to the South Kanara district, was a horticultural produce within the meaning of Section 2 (i) of the Act.

2. In our judgment in State of Madras v. Saravana Filial, TRC No. 22 of I955: : AIR1957Mad661 (A), which has just been delivered, we pointed out the difference in the process adopted by the horticulturists of South Kanara district and those of Coimbatore district in preparing the arecanuts for sale. The process adopted by the horticulturists of South Kanara involves much less than that adopted by those of Coimbatore district. T. B. C. No. 22 of 1955: : AIR1957Mad661 (A), was concerned with the processing to which the horticulturists of Coimbatore subjected the arecauuts.

All that is done in South Kanara is to gather the arecamit, peel and dry the kernel before it is sold. That cannot result in what is sold ceasing to be horticultural produce within the meaning of Section 2 (i) of the Act. These petitions are dismissed.


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