https://www.taxtmi.com/caselaws?id=287508 Raw cashewnut was treated as a foodstuff within Section 2(a)(v) of the Essential Commodities Act, 1955 because the term was construed broadly to cover edible raw materials and articles that become edible after processing. Applying noscitur a sociis and the statutory scheme controlling essential commodities, the Court noted that raw cashewnut is an edible seed used in food preparations and may remain a food article despite processing. Since the Kerala Essential Articles Control Act excluded commodities already covered by the Central Act, the State Government lacked power to declare raw cashewnut an essential article or regulate it under the Kerala Act. The declaration and consequential order were therefore invalid. en-us Fri, 23 Jan 1981 00:00:00 +0530 Fri, 17 Apr 2020 09:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287508 Raw cashewnut was treated as a foodstuff within Section 2(a)(v) of the Essential Commodities Act, 1955 because the term was construed broadly to cover edible raw materials and articles that become edible after processing. Applying noscitur a sociis and the statutory scheme controlling essential commodities, the Court noted that raw cashewnut is an edible seed used in food preparations and may remain a food article despite processing. Since the Kerala Essential Articles Control Act excluded commodities already covered by the Central Act, the State Government lacked power to declare raw cashewnut an essential article or regulate it under the Kerala Act. The declaration and consequential order were therefore invalid. Case-Laws Indian Laws Fri, 23 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287508