1962 (4) TMI 85

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of "copra" as such and this on the basis of a memo filed before us today. The point raised being a pure question of law we allowed the additional point raised being argued. Item 41 to the Schedule to the notification dated 1st April, 1958, published in the Kerala Gazette, Ext. No. 53, dated 1st April, 1958, reads thus: "Cocoanut including copra", and item 44 is in these terms: "Cashewnut includ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tuted. In the objects and reasons it is stated in paragraph 2: "Cashew and its kernel are liable to tax at 4 nP. in the rupee at the last point of purchase within the State. Doubts have been raised as to whether the purchase of cashew kernel produced out of raw nuts on which tax has already been paid is liable to be taxed again. It is not the intention to tax the cashew kernel again in such case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X