1961 (11) TMI 49

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....n coffee, tea etc. He was assessed by the Deputy Commercial Tax Officer, Srivaikuntam at Tuticorin, for the year 1957-58 on a net turnover of Rs. 16,24,177, assessable to tax at various rates. This turnover included a turnover of Rs. 7,56,861-59 nP., which was in respect of sales of pure coffee powder. The contention of the petitioner before the Tribunal was that coffee powder is not included in t....

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....the powdered form of the grain. Section 2 of Metage on Grain (Port of London) Act, 1872, defined grain as meaning "corn, pulse and seeds". It was quite clear under the terms of that enactment that powder or flour from the grain could not be grain as defined by that statute. We are of opinion that that decision cannot help the petitioner to substantiate his contention that the term "coffee" under t....