STATE OF KERALA vs M/S P.C. MALPANI & CO. — C.A. No. 7609/2004

Summary of C.A. No. 007609/2004 (State of Kerala v. M/S P.C. Malpani & Co.) The Supreme Court resolved a sales tax classification dispute regarding aluminium sheets and corrugated sheets under the Kerala General Sales Tax Act, 1963. The Court held that these products fall under Entry 6 (aluminium products at 12.5% tax) rather than Entry 82 (primary metals at 10% tax), applying the common parlance test and ejusdem generis rule, finding them to be finished products manufactured from ingots through rolling processes, not primary metals. The Court allowed the assessee's appeals and dismissed the Department's appeals with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.