DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM KERALA Vs. KAYCEE PLANTATIONS AND CANNINGS TRICHUR

JUDGEMENT

(1.) 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.