TRAVANCORE TEA ESTATES CO. LTD. vs STATE OF KERALA

The Supreme Court held that under Section 8(3)(b) of the Central Sales Tax Act, 1956, goods such as fertilizers and pesticides used in the cultivation of tea do not qualify as goods intended for use in the manufacture of tea for sale. The Court reasoned that cultivation is a preliminary process that does not directly relate to the manufacturing of tea, thus affirming the lower courts' decisions to exclude these items from the registration certificate. The appeal was dismissed, reinforcing the distinction between agricultural operations and manufacturing processes.