{"id":154299,"date":"1981-02-11T00:00:00","date_gmt":"1981-02-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-tamil-nadu-vs-ceyvere-southern-inc-on-11-february-1981"},"modified":"2015-01-22T00:21:49","modified_gmt":"2015-01-21T18:51:49","slug":"state-of-tamil-nadu-vs-ceyvere-southern-inc-on-11-february-1981","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-tamil-nadu-vs-ceyvere-southern-inc-on-11-february-1981","title":{"rendered":"State Of Tamil Nadu vs Ceyvere Southern Inc. on 11 February, 1981"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">State Of Tamil Nadu vs Ceyvere Southern Inc. on 11 February, 1981<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 52 STC 328 Mad<\/div>\n<div class=\"doc_author\">Author: O Gokulakrishnan<\/div>\n<div class=\"doc_bench\">Bench: Gokulkrishnan, O.C.J., Venugopal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Gokulakrishnan, Offg.C.J. <\/p>\n<p> 1. The Tribunal has held that no new commodity emerged in the process done by the assessee and as such the respondents have to succeed. <a href=\"\/doc\/887203\/\">In Deputy Commissioner of Sales Tax v. Pio Food Packers<\/a> , the Supreme Court had occasion to deal with sliced pineapple fruits which have been processed for the purpose of being sold in sealed cans. In this process, the Supreme Court held that no new commodity emerged. The reasoning of the Tribunal as regards lobster which is involved in this case, in our view, is correct and we also think that in the process no new commodity has emerged to attract tax liability. Hence this tax revision case is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court State Of Tamil Nadu vs Ceyvere Southern Inc. on 11 February, 1981 Equivalent citations: 1983 52 STC 328 Mad Author: O Gokulakrishnan Bench: Gokulkrishnan, O.C.J., Venugopal JUDGMENT Gokulakrishnan, Offg.C.J. 1. The Tribunal has held that no new commodity emerged in the process done by the assessee and as such the respondents have [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-154299","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Tamil Nadu vs Ceyvere Southern Inc. on 11 February, 1981 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-tamil-nadu-vs-ceyvere-southern-inc-on-11-february-1981\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Tamil Nadu vs Ceyvere Southern Inc. on 11 February, 1981 - Free Judgements of Supreme Court &amp; 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