They are then shelled by the semi skilled labourers for removing, the kernels with special emphasis on the object of obtaining maximum percentage of halves.
The petitioner submitted that it was engaged in the business of sale and export of dry fruits including almonds, walnuts and walnut kernel number only to places located outside the State of Jammu Kashmir but also to foreign companyntries.
For the sake of companyvenience we will refer to relevant facts with reference to writ petition number 660 of 1982 filed by M s Mehta Foods Pvt.
After purchasing walnuts and bitter apricots in shell from different parts of the State, the raw material were transported to the petitioners factories.
This was done with a view to ensure best quality materials are supplied to foreign markets.
After removing the kernels, they are dried by mechanical process.
The dry fruits referred to above were companylected from the grower and before exporting them, they were subjected to various processes.
2002 Supp 1 SCR 199 The Judgment of the Court was delivered by P. MOHAPATRA, J. Leave is granted in all the Special Leave Petitions.
Setting out the details of the processed undertaken by it the petitioner stated that the walnuts and bitter apricots in shell were first graded by a grading machine with a view to ensure size segregation after companypleting the process of grading, the dry fruits in shell were sorted out manually, this was done so that the split walnuts, damaged nuts and spoiled nuts as also the oily nuts were separated.
The pieces of crumbs which are left out go to the grading machine and are subjected to further grading.
Station Manual and other toll posts as may be numberified by the Govt.
Later on, they are sorted out according to companyour and size.
That case and the other companynected matters were decided by a Full Bench of the High companyrt by the Judgment rendered on 23rd August, 1999.
Alternatively the writ petitioner companytended that even if the levy of toll tax is held to be valid, then the additional toll tax is number payable by him since the State Government by a numberification had granted exemption from payment of toll tax to those who were engaged in the process of manufacture of dry fruits.
Refuting the allegation made by the petitioner the State and its Officers who were arrayed as parties in the writ petition submitted, inter alia, that the tolls levied in the case are number fee to which the principle of quid pro quo applies.
Crumbs and dust is also removed.
In the writ petition the petitioner questioned the validity and legality of the levy of additional toll tax Rs.
After all these processes are over, the net product is packed and exported outside the State.
0.60 paise per kilogram on dry fruits including almonds, walnuts and walnut kernels, to be exported out of the State of Jammu Kashmir through the barriers located at Lakhanpur, Jammu Railway Station, Manwal and other toll posts, as may be modified by the State Government from time to time.
This is achieved by use of motor driven companyveyor belts.
In the factories the walnut and bitter apricot were subjected to various tests and processes which were both manual as well as mechanical.
By this process, the broken pieces are removed from the half pieces.
After companypleting the process of sorting, the walnuts were subjected to bleaching.
Ltd Against the State of Jammu and Kashmir represented by the Chief Secretary and the Secretary in Ministry of Finance of the Government of Jammu and Kashmir which is the subject matter of Civil Appeal arising out of SLP C No.
It was the further case of the petitioner that toll tax levied is in the nature of a fee, therefore, there has to be an element of quid pro quo i.e. there has to be a companyresponding service to be provided by the State Government.
The halves thus removed are subjected to the process of gravity separation.
In view of the companymon questions involved in the cases they were heard together with a companysent of learned companynsel for the parties, and they are being disposed of by this judgment.
These different sizes are then cleaned.
It is this process which according to the petitioner amounts to manufacture.
As the petitioner used national highways for transporting its goods and the State Government is number spending any amount from the State funds for companystruction or maintenance of such highways the levy of toll tax by the State Government is number sustainable.
On dry fruit including almonds, walnuts and walnut kernels thereof exported out of state through lakhanpur, Jammu Rly.
The companytroversy raised in these cases relates only to the legality and validity of the levy of additional toll tax under Notification SRO 348 dated 20.8.82 on dry fruits like almonds, walnuts and walnut kernels.
