State Of Kerala vs M/S. Vattukalam Chemicals Industries

The Supreme Court interpreted the Kerala General Sales Tax Act, 1963, specifically focusing on notification SRO 499/90, which exempts certain goods from sales tax. The Court held that the exemption applies strictly to goods taxable at the point of last purchase in the State, and since copper scrap does not fall under this category, it is not entitled to the exemption. The Court overturned the High Court's decision, emphasizing that the notification's language is clear and does not require external interpretation.