1962 (4) TMI 85

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....inally raised. None of them are pressed before us. The only point urged is regarding the taxability of "copra" as such and this on the basis of a memo filed before us today. The point raised being a pure question of law we allowed the additional point raised being argued. Item 41 to the Schedule to the notification dated 1st April, 1958, published in the Kerala Gazette, Ext. No. 53, dated 1st A....

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....tem 37 for the words "cashew and its kernels" the words "cashewnut including its kernel" were substituted. In the objects and reasons it is stated in paragraph 2: "Cashew and its kernel are liable to tax at 4 nP. in the rupee at the last point of purchase within the State. Doubts have been raised as to whether the purchase of cashew kernel produced out of raw nuts on which tax has already been ....