Supreme Court of India
M/s. Punjab Aromatics v. State of Kerala
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 are of the view that the judgment of this Court in Burmah-Shell (supra) has no application.
Judgment, page 12
From the headnote
Kera/a General Sales Tax Act, 1963 - s.5A -Appellant assessee purchased red oil from unregistered dealers and converted same into sandalwood oil by removing water content c and other impurities - Whether the process of such conversion amounted to consumption/use of red oil in manufacture of sandalwood oil and attracted levy under s.5A - Held, No, as "test of irreversibility" not satisfied - The final product i.e. sandalwood oil could be brought back to the original state, 0 namely, red oil by adding impurities - Red oil was not subsumed into sandalwood oil. Interpretation of Statutes -
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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