MALABAR OIL MILLS Vs. STATE OF KERALA

JUDGEMENT

(1.) The assessee, the Malabar Oil Mills, Valapad, purchased both imported and local copra during the year with which we are concerned, the assessment year 1958-59. A portion of the oil and cake produced in the Mills was sold in inter State trade, and a portion of the oil was used for the manufacture of soap in the Soap Works of the assessee. The balance of the oil and cake produced by the Mills was sold within the State.

(2.) The value of the total quantity of oil produced is Rs. 6,80,016/39. Of these Rs. 2,17,761/- worth of oil was sold in inter State trade & Rs. 59,429 worth of oil was used for the manufacture of soap. The balance, namely, Rs. 6,02,826/39 worth of oil, was sold within the State.

(3.) The total value of the cake produced was Rs. 87,532/34. Of these Rs. 6,722/- worth of cake was sold in inter State trade. The balance, namely, Rs. 80,810/34 worth of cake, was sold within the State.