TaxTMI 
TaxTMI 
1973 (1) TMI 88
X X X X Extracts X X X X
X X X X Extracts X X X X
....mount; and on that turnover, the petitioner was directed to pay sales tax at the rate of 3 per cent. The petitioner paid that amount too. In the agreement between the Government and the petitioner, there was a provision that the petitioner should supply 780 tons of firewood out of the tree-growth to some fair price shops at Trichur at a specified price per ton. The petitioner supplied that firewood as well. Subsequently, the Sales Tax Officer assessed the petitioner on the sales of firewood by him. (The turnover fixed by the Sales Tax Officer on this occasion was also on the best judgment principle.) And this turnover of firewood was sought to be assessed under head 55 of Schedule I to the Kerala General Sales Tax Act at the reduced rate of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in and the hay that the crops yield. Suppose, the standing sugar-cane in a particular area is purchased, and the sugar-cane is cut and sold. In our opinion, the purchase of the sugar-cane in the particular area cannot be of a different commodity different from the sugar-cane cut and removed from the area. We are certainly aware of a case where the cane is cut, the juice out of it is taken and candy is prepared out of it and sold; in such a case, the sugar candy is certainly another commodity different from the sugar-cane, and the candy can be separately taxed. Still, there is no justification for making a distinction between the sugar-cane standing in an area and the sugar-cane cut and sold from there as two separate commodities; they are n....