Commissioner Of Sales Tax vs Dunken Coffee Manufacturing Co. on 28 January, 1975
11. The decision in (1975) 35 STC 493 (Bom), in the case of Dunken Coffee Manufacturing Co. (supra) referred to on behalf of the State of Maharashtra dealt with a different set of facts but at page 499 there is reference to an earlier decision in Nilgiri Ceylon Tea Supplying Company v. State of Bombay (1959) 10 STC 500 (Bom). In that case, the assessees purchased in bulk different brands of tea and, without the application of any mechanical or chemical process, mixed up the brands of tea so purchased and sold the tea as tea mixture. On a reference, the High Court held that there was neither processing nor alteration in any manner of the tea purchased by the assessees and they were, therefore, entitled to deduct from their turnover the value of the tea purchased by them. The Court observed: