STATE OF KERALA vs M/S. KURIAN ABRAHAM PVT. LTD.

The Supreme Court ruled that under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956, the assessee's claim for exemption on the purchase turnover of field latex and inter-State sales of centrifuged latex was valid. The Court clarified that the processing of field latex into centrifuged latex does not constitute a change in commodity for tax purposes, thus allowing the assessee to benefit from the exemptions under Notification SRO 1731/93 and SRO 215/97. The Court upheld the earlier assessment orders and rejected the Department's notices to reopen assessments based on the Padinjarekara case, affirming that the two products are treated as the same under Entry 110 of the 1963 Act.