TMI Blog2006 (12) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... ashew-nut, processes them for obtaining cashew kernel and sells the same either with or without declaration. The processing of the cashew-nut was described by the Supreme Court in the following lines: 1. Oral. Cashew-nut is projected and visible outside the fruit, unlike the other nuts which are enclosed inside the fruit. These raw cashew-nuts purchased from agriculturist are first dried to remove moisture. They are then roasted by expert labourers, who see to it that the nuts are roasted to the required level without getting spoilt. Then the roasted nuts are split by another set of expert labourers to remove the coating shell and to obtain the kernels. These kernels are covered with thin brown skin known as testa. To remove this t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 22, 2004, October 30, 2003 and May 6, 2005, in exercise of the powers under section 20(2) of the APGST Act read with section 9(2) of the CST Act. The substance of the second respondent's stand is that the eligibility certificate issued by the Industries Department in favour of the petitioner mentions the petitioner's activity to be an activity of processing of cashew-nuts, but does not mention the processing of cashew kernel too, therefore, the turnover of the petitioner insofar it pertains to the sale of cashew kernel is not entitled for any consideration under the exemption G.O., referred to earlier. Hence, the present writ petitions with the respective prayers: For the reasons stated above, it is prayed that this honourabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of cashew kernel processed by the petitioner in its unit as illegal, arbitrary and without authority of law and jurisdiction and set aside the same and also declare that the petitioner's product, viz., small white pieces (S.W.P) [cashew kernel pieces] is entitled for sales tax exemption in terms of the final eligibility certificate granted by the third respondent and pass such other order or orders as the honourable court may deem fit and proper in the circumstances of the case. For the reasons stated above, it is prayed that this honourable court may be pleased to issue an appropriate writ or order or direction particularly in the nature of writ of mandamus declaring the action of the second respondent in withdrawing the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s product, viz., small white pieces (S.W.P) [cashew kernel pieces] is entitled for sales tax exemption in terms of the final eligibility certificate granted by the third respondent and pass such other order or orders as the honourable court may deem fit and proper in the circumstances of the case. It appears that subsequent to the impugned order, i.e., on May 8, 2006, the Industries Department issued an amended eligibility certificate under the terms, of which admittedly, both the processing of cashew-nuts and cashew kernel, are recognised to be the activities, which are entitled for the benefits given under G.O. Ms. No. 108, referred to above. Apart from that, on behalf of the Industries Department, the third respondent filed a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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