Supreme Court of India
Aluva Sugar Agency 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.
What the Court ordered
We are of the view that E the conclusion arrived at by the Tribunal to the effect that margarine is an edible oil is correct and, therefore, the appellant is entitled to benefit of reduced rate of 4%.
Judgment, page 13
From the headnote
Kera/a General Sales Tax Act, 1963: Second Schedule, Entry 17 - Margarine used for preparing bakery products and confectionaries - Taxability @ 4% or 8% - Held: Margarine is used as a substitute for butter and is used in preparation of food articles specially for preparing bakery products and also used in confectionary industry - For manufacturing margarine, refined and/or hydrogenated oils of sun-flower, soyabean, cotton seed, pa/moline, palm and sesame are used - Like butter, margarine also contains almost 80% fat and remaining constituents of margarine are edible things which are added
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