1996 INSC 1574
SUPREME COURT OF INDIA
State of Kerala
Vs.
State Trading Corporation of India Ltd.

                                      (S.P.Bharucha and S.B.Majmudar JJ.)
30.10.1996
ORDER
The Text below is only a summarized version of the order pronounced
High Court held that imported sugar was not exisable to tax. On appeal Supreme Court held that
sugar whether imported or otherwise is not liable to tax if produced in a factory ordinarily using
power in course of production of sugar.