Supreme Court of India
Deputy Commissioner, Sales Tax (law) Board of Revenue (taxes) Ernakulam v. Pio Food Packers
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that when pineapple fruit is processed into pineapple slices for the purpose of being sold in sealed cans there is no consumption of the original pineapple fruit for the purpose of manufac ture.
Judgment, page 7
From the headnote
Kera/a General Sales Tax Act, Section 5- (l)(a) "conmmes such goods in the malrufacture of other goods for sale or otherwise", meaning of-ExigibiliJy to tax of pineapple ffuit. when processed into slices for the purpose of being IO!d in sealed cans. ·-..; Tho respondent assessee, Pio Food Packers carries on the business of manu . facturing and selling canned fruit besides other products. The Pineapple pur chased by the assessee is washed and then the inedible portion, tbe end crown, skin· and inner core are removed, thereafter the fruit is, sliced and the slices are filled in cans, sugar is
Where later benches applied it
- 2025 Noble Resources and Trading India Private Limited (earlier Known as Andagro Services Pvt. Ltd.) v. Union of India & Ors.
- 2020 The Commercial Tax Officer & Anr. v. Mohan Breweries and Distilleries Limited
- 2015 M/s. Servo-med Industries Pvt. Ltd. v. Commissioner of Central Excise, Mumbai.
Of those, 1 relied on · 2 referred to
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