Supreme Court · 2008 INSC 558 · Decided 30 April 2008
M/S. Punjab Aromatics v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2008 INSC 558 · [2008] 7 S.C.R. 235
- Case number
- CIVIL APPEAL No. 3160/2008
- Decided
- 30 April 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
A B Kera/a General Sales Tax Act, 1963 - s.5A -Appellant­ assessee purchased red oil from unregistered dealers and converted same into sandalwood oil by removing water content c and other impurities - Whether the process of such conversion amounted to consumption/use of red oil in manufacture s.5A - Held, No, as "test of irreversibility" not satisfied - The final product i.e. sandalwood oil could be brought back to the original state, 0 namely, red oil by adding impurities - Red oil was not subsumed into sandalwood oil. Interpretation of Statutes - Fiscal legislation -
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)