STATE OF KERALA Vs. KURIAN ABRAHAM PVT LTD

JUDGEMENT

(1.) M/s Kurian Abraham Pvt. Ltd.-assessee is engaged in the business of buying rubber, processing the same and selling the processed rubber. Assessee purchases field latex (raw-material) in Kerala, but, since its processing factories are in Tamil Nadu, it transports field latex to Tamil nadu for processing into centrifuged latex and returns it back into Kerala. Thereafter, the centrifuged rubber is sold by the assessee either locally in kerala or inter-State.

(2.) IN respect of its sales turnover, respondent is an assessee under Kerala general Sales Tax Act, 1963 ("1963 Act") as well as under the Central sales Tax Act, 1956 ("1956 Act" ).

(3.) AT this stage, it may be noted that, during the interregnum, in the case of Padinjarekara Agencies Ltd. v. Assistant Commissioner reported in 1996 (2) KLT 641, a learned Single Judge of the Kerala High Court took the view that centrifuged latex is a commercially different product from field latex.