VIMALA COLD STORAGE Vs. STATE OF KERALA

JUDGEMENT

(1.) Questions, interesting but not altogether free from difficulty have arisen in this case.

(2.) S.10 of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the Act) enables the Government, if they consider it necessary in the public interest, by notification in the Gazette to make an exemption or reduction in respect of any tax payable under the Act (i) on sale or purchase of any specified goods or class of goods, at all points or at a specified point or points in the series of sales or purchases by successive dealers, or (ii) by a specified class of persons, in regard to whole or any part of their turnover. By S.R.O. 342/63 in exercise of powers conferred by S.10 of the Act, the Government of Kerala having considered it necessary in public interest made an exemption in respect of the tax payable under the Act on the sale or purchase of goods specified in Schedule I thereto appended and by persons specified in Schedule II also thereto appended in regard to the turnover on the sales of goods specified therein subject to the conditions also specified therein. In Schedule I of the Appendix to this notification item 23 is fresh fish and item 25 is meat except meat which is cured or frozen. The main questions raised in O. P. ate:

(3.) What are the meanings of the expressions fresh fish and frozen meat, and whether the meat and fish preserved by the petitioner firm in its cold storage by refrigeration would be liable to the incidence of sale tax in the light of the notification concerned.