https://www.taxtmi.com/caselaws?id=159887 Under the Explanation to entry 51 of the First Schedule to the Kerala General Sales Tax Act, reduction of tax on coconut oil was available to the extent of tax paid on the purchase turnover of copra or coconut used in its manufacture. The provision was aimed at preventing double taxation on finished products derived from the same raw material, and the fact that coconut oil cake was exempt did not defeat the relief for coconut oil. The court held that the word "and" in the Explanation did not require both end products to be taxable, and the Tribunal's narrower reading was incorrect. en-us Tue, 18 Aug 1998 00:00:00 +0530 Tue, 03 Dec 2013 15:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159887 Under the Explanation to entry 51 of the First Schedule to the Kerala General Sales Tax Act, reduction of tax on coconut oil was available to the extent of tax paid on the purchase turnover of copra or coconut used in its manufacture. The provision was aimed at preventing double taxation on finished products derived from the same raw material, and the fact that coconut oil cake was exempt did not defeat the relief for coconut oil. The court held that the word "and" in the Explanation did not require both end products to be taxable, and the Tribunal's narrower reading was incorrect. Case-Laws VAT and Sales Tax Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159887