trade, the same as the original commodity.
4
4. In Vijayalaxmi Cashew Company & Others v. Deputy
Commercial Tax Officer & Another ... question
raised was whether the export of cashew kernels obtained out of raw
cashew nuts would amount to export of those goods which had been
Commissioner Of Income Tax vs Kerala State Cashew Development ... on 20 March, 2006
Equivalent citations: (2006)204CTR(KER)92, [2006]286ITR553(KER)
Author
State Of Kerala vs Rajmohan Cashew (P) Ltd. on 20 January, 2005
Equivalent citations: AIR2005KER141, [2005]127COMPCAS744(KER), 2005(2)KLT131, [2005]142STC283
Radhakrishnan, J.
1. The question posed in all these cases is whether cashew packing units would fall under LT-IV industrial tariff or under ... State Electricity Board issued Circular dated 19-4-2003 which clarified that cashew packing units may be charged under commercial tariff, legality of which
Commissioner Of Income Tax vs Janatha Cashew Exporting Co. on 31 March, 2005
Equivalent citations: (2005)197CTR(KER)117, [2005]278ITR327(KER), 2005(3)KLT883 ... come up for consideration in this case.
2. Assessee is a cashew exporter who had made direct and indirect exports for the asst
Rajan Cashew Company vs Union Of India (Uoi) on 1 February, 2006
Equivalent citations: 2006(2)KLT893
Author: K.S. Radhakrishnan
Bench: S. Siri Jagan ... connected cases Rajan Cashew Co., Maranadu and Ors. v. Union of India and Ors. dated 24.6.2005. Learned Counsel for the parties also suggested likewise
business activities including the business of finance. It has also got a cashew factory, travelling agency etc. Management was having a fruit canning factory ... casual employee on daily wages in the cashew division of the Management. After Fruit Production Division started functioning he was posted there as a casual
Cochin.
2. O.S.215/81 was a suit filed by the Cashew Corporation of India Ltd., along with the Kerala State Cashew Development Corporation ... with this appeal from first appeal with Shipping Corporation of India, Cashew Corporation of India, Kerala State Cashew Development Corporation and the carriers as respondents
given the right to collect usufructs from the trees in cashew plantations in Wadakkancherry and Machad Ranges for the year 1982. Auction was conducted ... inspection it was noticed
that without executing the agreement plaintiff started collecting cashew nuts from Kandachira plantation and possessing 2000 kgs. of raw cashew nuts
property, North and East Government vested forest. However, no agricultural improvements viz. cashew trees were present at the time of the writing this mahazar ... part of coppice forest with full of trees. There are no cashew or other trees planted with human effort except the natural growths."
Objection
