1961 (1) TMI 63 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the revision petition of a firm engaged in exporting cashew kernel. The court held that "cashew" includes "cashew kernel" for the purpose of sales tax under the Madras General Sales Tax Act. The court cited previous judgments to support this interpretation. The petitioner's argument that cashew and its kernel are separate commodities was rejected. The revision petition was dismissed with costs assessed at Rs. 100.