1982 (5) TMI 174

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion raised in the case is covered directly by the decision in Deputy Commissioner of Sales Tax, Ernakulam v. Sheth Brothers (T.R.C. No. 118 of 1981) [1983] 52 STC 40. Pepper, merely because it is garbled, and exported as such, does not become another commercial commodity. It continues to be pepper. The learned counsel, Sri Dharmadan, has nevertheless attempted to argue that because entry 58 of....