Supreme Court of India
Dy. Commissioner of Sales Tax (law), Board of Revenue(taxes,) Ernakulam v. Coco Fibres
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the coconut fibre is commercially a different identifiable commodity known as such in the commercial parlance.
Judgment, page 4
From the headnote
Kera/a General Sales Tax Act: Section 5A-'Coconut husk' Whether coconut fibre a separate identity from 'Coconut husk'. The assessee is a registered dealer under the Kerala General Sales Tax Act. In its retnrn of taxable turnover, the assessee excluded the value of coconut husks purchased and converted into coconut fibre on the ground that there was no manufacturing process involved in making fibre from coconnt busk. The Sales .Tax Officer as well as the Appellate Authority negatived the assessee's claim. The Sales Tax Appellate Tribnnal however, allowed the assessee's revision, and the High
Where later benches applied it
Of those, 1 referred to
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