Indian Coffee Worker'S Co-Op vs Commissioner Of Commercial Taxes on 25 January, 2002
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated ... 7025 of 1999 & W.M.P. No.10143 of 1999
Indian Coffee Worker's Co-op.
Society
Rajya Sahkari Bank Maryadi vs Indian Coffee Workers' Co-Operative ... on 23 August, 2002
Equivalent citations: AIR2002SC3055, JT2002(6)SC290, 2002(6)SCALE89 ... follows:
"THE SCHEDULE ABOVE REFERRED TO
North:-Plot of Indian Coffee House, South:- Building of Apex Bank, East:-Road, West:-Road."
Thus
learned representative of the assessee submitted that curing of coffee by converting berries into coffee beans amounted to manufacturing. In fact, curing of coffee ... converting berries into coffee beans is a very simple process; activities involved in that process are merely de-husking, grading, blocking, etc. The Apex Court
wherein the process of manufacturing coffee beans from raw berries has been held to be a manufacturing activity.
5. The learned counsel appearing ... processing activity, is a case in which the assessee had a coffee curing plant. In relation to machinery installed for curing of the coffee
goods only in the case of transport of certain goods, viz., coffee, rubber, cardamom, ginger, pepper, arecanut, cashew-nut or iron and steel. There ... reason to believe that a vehicle or vessel is used for smuggling coffee, rubber, cardamom, ginger, pepper, arecanut, cashewnut or iron and steel into
goods only in the case of transport of certain goods, viz., coffee, rubber, cardamom, ginger, pepper, arecanut, cashewnut or iron and steel. There ... reason to believe that a vehicle or vessel is used for smuggling coffee, rubber, cardamom, ginger, pepper, arecanut, cashewnut or iron and steel into
nearer to the house of her mother-in-law. She took coffee to the police station, which was prepared in her mother ... Nandagopal, came to the house and asked P.W.1 to take coffee to her husband Nandagopal. P.W.1 was reluctant
relied upon a decision of the Supreme Court in the case of Coffee Board v. Joint Commercial Tax Officer , 25 ITR 528, in support ... relied upon by the learned Special Government Pleader, in the case of Coffee Board v. Joint Commercial Tax Officer (supra) the Supreme Court
nearer to the house of her
mother-in-law. She took coffee to the police station, which was prepared in
her mother-inlaw ... Nandagopal, came to the house and asked P.W.1 to take coffee to her husband
Nandagopal. P.W.1 was reluctant
sauces; eggs, milk and milk products; edible oils and fats. Class 30. Coffee, tea, cocoa, sugar, rice, tapioca, sago, artificial coffee; flour and preparations made
