1980 (5) TMI 30 - SC - VAT and Sales Tax

Whether the turnover of pineapple fruit purchased for preparing pineapple slices for sale in sealed cans is not covered by Section 5-A(1)(a) of the Kerala General Sales Tax Act, 1963?

Held that:- When pineapple fruit is processed into pineapple slices for the purpose of being sold in sealed cans there is no consumption of the original pineapple fruit for the purpose of manufacture. The case does not fall within Section 5-A(1)(a) of the Kerala General Sales Tax Act. The High Court is right in the view taken by it. Appeal dismissed.