DEPUTY COMMISSIONER OF SALES TAX (LAW), BOARD OF REVENUE (TAXES), ERNAKULAM. v. THOMAS STEPHEN & CO. LTD. QUILON

Citation: [1988] 3 S.C.R. 248

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

The Tribunal, however, held that the cashew shells had been used only as fuel in the kiln for the manufacture of tiles and other goods and, hence, Clause (a) of Section 5A(l) of the Act, was not satisfied, there being no ciinsumption of the cashew shells in the manufacture of...

Judgment text

The Tribunal, however, held that the cashew shells had been used only as fuel in the kiln for the manufacture of tiles and other goods and, hence, Clause (a) of Section 5A(l) of the Act, was not satisfied, there being no ciinsumption of the cashew shells in the manufacture of...