M/S Padinjarekara Agencies Limited vs State Of Kerala

The Supreme Court addressed the interpretation of Government Notification SRO No. 1003/91 and SRO No. 1727/93 concerning the exemption of sales tax for centrifuged latex. The Court held that the Assessing Authority's inconsistent stance on whether field latex and centrifuged latex are the same commodity was erroneous. The Court ruled in favor of the assessee, affirming that centrifuged latex qualifies as 'goods' under the relevant notifications, thus entitling the assessee to the claimed exemptions under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956.