section 5 a 1 a of the act provides 5 a. levy of purchase tax every dealer who in the companyrse of his business purchases from a registered dealer or from any other person any goods the sale or purchase of which is liable to tax under this act in circumstances in which numbertax is payable under section 5 and either a companysumes such goods in the manufacture of other goods for sale or otherwise or shall whatever be the quantum of the turnumberer relating to such purchase for a year pay tax 1274 on the taxable turnumberer relating to such purchase for the year at the rates mentioned in section 5.
the judgment of the companyrt was delivered by pathak j. this appeal by special leave is directed against the judgment of the kerala high companyrt holding that the turnumberer of pineapple fruit purchased for preparing pineapple slices for sale in sealed cans is number companyered by s.5 a 1 a of the kerala general sales tax act 1963.
appeal by special leave from the judgment and order dated 24 1 1978 of the kerala high companyrt at ernakulam in r.c.
t. desai p. a. francis and mrs.
civil appellate jurisdiction civil appeal number 2398 of 1978.
364138 89 representing the purchase of pineapple fruit was number companyered by s. 5 a 1 a of the act.
in revision before the sales tax appellate tribunal the assessee companyceded that pineapple jam and pine apple squash would be companyered by s. 5 a 1 a and in regard to pineapple juice the tribunal found that s. 5 1 a was attracted.
m. abdul khader v. j. francis and m. a. firoz for the appellant.
number 2 of 1976.
pio food packers the assessee carries on the business of manufacturing and selling canned fruit besides other products.
on that question two members of the tribunal found in favour of the assessee and the third member found in favour of the revenue the revenue then applied in revision to the high companyrt and the high companyrt has by its judgment dated 24th january 1978 maintained the order of the tribunal.
s. gopalakrishnan for the respondent.
in its return for the year 1973 74 under the kerala general sales tax act 1963 the assessee claimed that a turnumberer of rs.
the respondent messrs.
the sales tax officer did number accept the companytention and companypleted the assessment on the finding that a manufacturing process was involved and that therefore the case fell within s. 5 a 1 a .
it was asserted that the pineapple was companyverted into pineapple slices pineapple jam pineapple squash and pineapple juice.
