Supreme Court · 1990 INSC 374 · Decided 4 December 1990
DY. Commissioner of Sales Tax (Law), Board of Revenue(Taxes,) Ernakulam v. Coco Fibres
- Court
- Supreme Court of India
- Citation
- 1990 INSC 374 · [1990] SUPP. 3 S.C.R. 419
- Case number
- CIVIL APPEAL No. 4014/1985
- Decided
- 4 December 1990
- Bench
- KULDIP SINGH, K. RAMASWAMY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
OF SALES TAX (LAW), BOARD OF REVENUE(TAXES,) ERNAKULAM v. COCO FIBRES DECEMBER 4, 1990 [KULDIP SINGH AND K. RAMASWAMY JJ.) Kera/a General Sales Tax Act: Section 5A-'Coconut husk'­ Whether coconut fibre a separate identity from 'Coconut husk'. A B The assessee is a registered dealer under was no manufacturing process involved in making fibre from coconnt busk. The Sales .Tax Officer as well as the Appellate Authority negatived the assessee's claim. The Sales Tax Appellate Tribnnal however, D allowed the assessee's revision, and the High Court confirmed the order of the
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