Baby Varghese vs State Of Kerala

The Supreme Court upheld the Kerala High Court's decision regarding the assessment of purchase turnover of aluminium scrap and old utensils under Entry 83 of the Kerala General Sales Tax Act, 1963. The Court clarified that aluminium scrap does not fall under Entry 5, which pertains to aluminium household utensils, as it is not pure aluminium but rather a processed material. The Court emphasized that the legislative intent was clear in distinguishing between aluminium and its scrap, affirming the High Court's reversal of the Sales Tax Appellate Tribunal's decision.