1961 (1) TMI 63

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.... C.J.-The facts giving rise to this revision petition can be shortly stated. The petitioner is a firm doing business as exporters in cashew kernel, and for 1957-58 had been assessed to sales tax under the Madras General Sales Tax Act, 1939, and the Kerala General Sales Tax Act, 1125. The former enactment was operative in Kasargod, where the petitioner carried the business from 1st April, 1957, to ....

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....xing statute does not mention kernel, the dealer cannot be taxed on sales of such a commodity. The question, therefore, inviting adjudication in this petition is whether the word "cashew" includes "cashew kernel" as well. 2.. The petitioner's learned counsel has urged that cashew and its kernel are two separate commodities, so that the Kerala General Sales Tax Act, when it desired to tax their ....

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....arty to the decision in Kishenlal Oil Mills v. Commissioner of Sales Tax[1955] 6 S.T.C. 650., wherein, relying on the different phraseology in the Hyderabad General Sales Tax Act, we held that groundnut and its kernel were two different commodities; and should the Legislature intend to tax sales of both, it should mention them. That view, it is conceded before us, has been reversed by the Supreme ....