Deputy Commissioner Of Sales Tax (Law) Board Of Revenue (Taxes) , Ernakulam vs Kaycee Plantations And Cannings, Trichur

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1981 Supreme(SC) 86

SUPREME COURT OF INDIA
R.S. PATHAK, A.P. SEN AND E.S. VENKATARAMIAH, JJ.
Deputy Commissioner of Sales Tax (Law), Board of Revenue, Taxes, Ernakulam, Kerala, Appellant
Versus
M/s. Kaycee Plantations and Cannings, Trichur, etc. etc., Respondents.
Civil Appeals Nos. 2080, 2081, 2085, 2092, 2095, and 2156 to 2166 of 1979, D/- 11-2-1981.

Headnote:
Kerala General Sales Tax Act, 1963 - Section 5-A (1) (a) – Sales Tax – Manufacturing goods - Whether when pineapple fruit is processed into pineapple slices for the purpose of being sold in sealed cans, it can be said that original pineapple fruit is consumed for purpose of manufacture and case falls under S. 5-A (1) (a) of Act, 1963 - This question has been considered by this Court in Dy. Commr., Sales Tax (Law), Board of Revenue (Taxes) - Held, Ernakulam v. Pio Food Packers (AIR 1980 SC 1227) and has been answered in favour of assessee and against revenue - It is not disputed that the judgment of this Court fully applies to the appeals before us - Appeals dismissed.

Judgment

PATHAK, J.:- 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 S. 5-A (1) (a) of the Kerala General Sales Tax Act, 1963. This question has been considered by this Court in Dy. Commr., Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers (AIR 1980 SC 1227) 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.

Appeals dismissed.

For Citation : AIR 1981 SC 976

Vikas Info Solutions Pvt. Ltd.

Click Here to Read the rest of this document