https://www.taxtmi.com/caselaws?id=159364 The Explanation to Entry Nos. 50 and 51 of Schedule I of the Kerala General Sales Tax Act, 1963, requires reduction of the tax otherwise leviable on coconut oil and coconut oil cake where tax has already been levied on copra or coconut used as the input. The provision turns on the prior levy on the input commodity, not on whether both resulting products separately suffer tax. Exemption of coconut oil cake for the relevant year did not defeat the statutory reduction available on coconut oil. The assessment and appellate orders were set aside and the matter was remitted for reconsideration in accordance with the Explanation. en-us Wed, 06 Nov 1996 00:00:00 +0530 Fri, 22 Nov 2013 15:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159364 The Explanation to Entry Nos. 50 and 51 of Schedule I of the Kerala General Sales Tax Act, 1963, requires reduction of the tax otherwise leviable on coconut oil and coconut oil cake where tax has already been levied on copra or coconut used as the input. The provision turns on the prior levy on the input commodity, not on whether both resulting products separately suffer tax. Exemption of coconut oil cake for the relevant year did not defeat the statutory reduction available on coconut oil. The assessment and appellate orders were set aside and the matter was remitted for reconsideration in accordance with the Explanation. Case-Laws VAT and Sales Tax Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159364