Deputy Commissioner Of Agricultural ... vs Sherneilly Rubber And Cardamom Estates ... on 9 November, 1960
The case referred to by the Tribunal, Deputy Commissioner of Agricultural Income-Tax & Sales Tax v. Sherneilly èRubber and Cardamom Estates Ltd. was a case relating to smoked sheets and when the present case, reverses the finding of the department that the process employed in the making of sole crepe is more than what is necessary to render the produce fit to be taken to market and upholds the assessees contention, we cannot but conclude that in the view of the Tribunal smoked sheets and sole crepe should be treated alike and that both have undergone only processes that are necessary to render the produce fit to be taken to market.