Malayala Manorama Co. Ltd vs Assistant Commissioner, Comm.Taxes ...

The Supreme Court held that under Section 5(3) of the Kerala General Sales Tax Act, 1963, the definition of 'manufacture' does not require the production of taxable goods, as the term 'production' was used in the amended provision. The Court emphasized that the issuance of notice for penalty under Section 45(A) was improper since the amended section does not stipulate manufacturing activity. The Court upheld the assessee's argument that the purchase of printing ink was valid, leading to the quashing of the penalty imposed by the Assistant Commissioner.