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PETITIONER: A. V. FERNANDEZ
Vs.
RESPONDENT: THE STATE OF KERALA
DATE OF JUDGMENT: 02/04/1957
BENCH: BHAGWATI, NATWARLAL H. BENCH: BHAGWATI, NATWARLAL H. JAGANNADHADAS, B. IMAM, SYED JAFFER MENON, P. GOVINDA KAPUR, J.L.
CITATION: 1957 AIR 657 1957 SCR 837
ACT: Sales Tax-Assessment--Gross and net turnover--Purchase of copra--Sale of oil both inside and outside the State- Deductions- -Assessable turnover-Constitution of India, Art. 286--Travancore-Cochin General Sales Tax Act, 1125 (Act XI of 1125 M.E.), SS. 2 (j) (k), 3, 26--Travancore-Cochin General Sales Tax Rules, 1950, rr. 7 (k), 20 (2).
HEADNOTE: The business of the appellant consisted in the purchase of copra, manufacture of cocoanut oil and cake therefrom and sale of oil and cake to parties inside the State of Travancore-Cochin and sale of oil to parties outside the State. Before the coming into force of the Constitution of India, under the provisions of the Travancore-Cochin General Sales Tax Act, 1125, and the rules made thereunder, for the purposes of assessment to sales tax, the appellant wag entitled to include in his gross turnover the total value of the oil sold by him whether inside the State or outside the State and to deduct therefrom the whole of the value of the copra purchased by him. Subsequently, in 1951, the Act was amended by the addition of s. 26 which, inter ...