Supreme Court of India
State of Kerala & Ors. v. M/s Kurian Abraham Pvt. Ltd. & Anr.
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From the headnote
Kera/a General Sales Tax Act, 1963: • c s. ·3(1A)(c) and First Schedule, Entry 110 - Rubber - Power of Board of Revenue to grant administrative relief - Assessee purchasing field latex in Kera/a, processing it into centrifuged latex in its factories in Tamil Nadu and selling the same - Circular No. 16198 issued by Board of Revenue allowing exemption under 1963 Act and Central Sales Tax Act, 1956, treating field latex and centrifuged latex as one and the same commodity under Entry 110- .O. on the basis of a >- judgment of High Court reopening assessments on the ground \,. that purchase
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