AIR 1991 SUPREME COURT 378 ::1991 AIR SCW 8 ::1991 KerLJ(Tax) 110 ::(1991) 53 ELT 515 ::(1991) 31 ECC 226 ::(1991) 32 ECR 161 ::1991 (1) Ker LT 129 ::1992 (1) SCC(Supp) 290 ::1991 (1) UPTC 233 ::1991 UPTC 1 233 ::(1990) 4 JT 618 (SC) ::1990 (4) JT 618

Supreme Court Of India

(From : Kerala)

Hon'ble Judge(s): Kuldip Singh, K. Ramaswamy , JJ

Kerala General Sales Tax Act (15 of 1963) , S.5A— Purchase tax - Converting coconut husk into coconut fibre - Is manufacturing process - Trunover of purchasing coconut husk - Is exigible to tax under S.5A. TRC No.73 of 1984, D/-17-10-1984 (Ker), Reversed.Manufacturing process - Definition - Conversion of coconut husk into coconut fibre - It is a manufacturing process. By process of manufacture something is produced and brought into the existence which is different from that, out of which it is made in the sense that the things produced is by itself a commercial commodity capable of being sold or supplied. The material from which the thing or product is manufactured may necessarily lose its identity or may become transformed into the basic or essential properties. The article that would emerge as a result of the process of manufacture must be a distinct and new article recognised or known as such in the commercial parlance for sale or supply. The coconut fibre is commercially a different identifiable commodity than coconut husk and known as such in the commercial parlance. The value of sale or purchase of coconut husk purchased for converting into fibre would attract purchase tax under S.5-A of the Act. Green coconut husk is soaked into saltish sea water for days together and after decomposition on being subjected to be....