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TMI Blog1962 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... orted and local copra during the year with which we are concerned, the assessment year 1958-59. A portion of the oil and cake produced in the mills was sold in inter-State trade, and a portion of the oil was used for the manufacture of soap in the soap works of the assessee. The balance of the oil and cake produced by the mills was sold within the State. 2.. The value of the total quantity of oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of oil and Rs. 80,810-34 worth of cake also do not attract the tax as contended by the assessee. The contention in that behalf is based on a notification under section 6 of the General Sales Tax Act, 1125, dated the 25th March, 1958. The notification reads as follows: "In exercise of the powers conferred by section 6 of the General Sales Tax Act, 1125 (Act XI of 1125) the Government of Kerala he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification is clear. Let us assume that the assessee produced and sold 62.5 pounds of oil and 37.5 pounds of cake, and that the sale will attract "X" as the tax under the General Sales Tax Act, 1125. The quantity of cocoanuts or copra required for the production of that quantity of oil and cake is 316 cocoanuts or 100 pounds of copra. Let us assume that the tax assessed or is liable to assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of local copra sufficient to produce Rs. 6,02,826-39 worth of oil and Rs. 80,810-34 worth of cake. It must follow that he is entitled to an exemption to the extent provided by the notification from the tax due on the sales of Rs. 6,02,826-39 worth of oil and Rs. 80,810-34 worth of cake. 10.. A fresh calculation on the basis of what we have stated above is necessary in this case. We direct accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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