{"id":237715,"date":"1972-09-13T00:00:00","date_gmt":"1972-09-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mulji-ratanshi-and-company-vs-state-of-kerala-on-13-september-1972"},"modified":"2014-07-01T00:26:03","modified_gmt":"2014-06-30T18:56:03","slug":"mulji-ratanshi-and-company-vs-state-of-kerala-on-13-september-1972","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mulji-ratanshi-and-company-vs-state-of-kerala-on-13-september-1972","title":{"rendered":"Mulji Ratanshi And Company vs State Of Kerala on 13 September, 1972"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Mulji Ratanshi And Company vs State Of Kerala on 13 September, 1972<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1973 30 STC 596 Ker<\/div>\n<div class=\"doc_author\">Author: T Raghavan<\/div>\n<div class=\"doc_bench\">Bench: T Raghavan, K Bhaskaran<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> T.C. Raghavan, C.J.<\/p>\n<p>1. The question we have to decide in this case is, whether the gunny bags, in the case of a sale of copra packed in gunny bags, can be treated as a commodity on which the parties had a different contract. The principle laid down by the Supreme Court in such cases is found in <a href=\"\/doc\/1121128\/\">Commissioner of Taxes, Assam v. Prabhat Marketing Co. Ltd.<\/a> [1967] 19 S.T.C. 84 (S.C.) and M. A. Razack &amp; Company v. The State of Madras [1967] 19 S.T.C. 135 (S.C.). We are of opinion that in the case before us the price of the bags in which the copra was packed and sold is insignificant compared to the price of the copra itself. Therefore, the principle laid down by the Supreme Court applies to the case.\n<\/p>\n<p>2. The result is that the revision case is allowed. The Sales Tax Officer will be entitled to collect only 2 per cent, as tax on the value of the gunny bags-the same rate of tax he can collect on the copra. In the circumstances, we do not pass any order regarding costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Mulji Ratanshi And Company vs State Of Kerala on 13 September, 1972 Equivalent citations: 1973 30 STC 596 Ker Author: T Raghavan Bench: T Raghavan, K Bhaskaran JUDGMENT T.C. Raghavan, C.J. 1. The question we have to decide in this case is, whether the gunny bags, in the case of a sale [&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":[8,21],"tags":[],"class_list":["post-237715","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mulji Ratanshi And Company vs State Of Kerala on 13 September, 1972 - 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\/mulji-ratanshi-and-company-vs-state-of-kerala-on-13-september-1972\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mulji Ratanshi And Company vs State Of Kerala on 13 September, 1972 - Free Judgements of Supreme Court &amp; 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