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2002 (7) TMI 513 - SC - VAT and Sales TaxLegality and validity of the levy of additional toll tax under Notification No. S.R.O. 348 dated August 20, 1982 on dry fruits like almonds, walnuts and walnut kernels Held that:- Appeal allowed. The position that emerges is that the Notification S.R.O. No. 348 in which the additional toll tax was levied was clearly beyond the purview of section 3 of the Act. Further, the finding of the High Court that in the context of facts and circumstances of the case, processing of the dry fruits like almonds, walnuts and walnut kernels did not come within the expression "manufacture" cannot be said to be erroneous. The judgment of the High Court upholding the levy of additional toll tax in the case is also unsustainable.
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