Supreme Court · 1980 INSC 123 · Decided 9 May 1980
Deputy Commissioner, Sales Tax (Law) Board of Revenue (Taxes) Ernakulam v. Pio Food Packers
- Court
- Supreme Court of India
- Citation
- 1980 INSC 123 · [1980] 3 S.C.R. 1271
- Case number
- CIVIL APPEAL No. 2398/1978
- Decided
- 9 May 1980
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, Section 5-A(l)(a) "conmmes such goods in the malrufacture of other goods for sale or otherwise", meaning of-ExigibiliJy to tax of pineapple ffuit. when processed into slices for the purpose of being IO!d in sealed cans. ·-..; Tho respondent assessee, of manu­ . facturing and selling canned fruit besides other products. The Pineapple pur­ chased by the assessee is washed and then the inedible portion, tbe end crown, skin· and inner core are removed, thereafter the fruit is, sliced and the slices are filled in cans, sugar is
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