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Apr 02 1957

A.V. Fernandez Vs. the State of Kerala

Court: Supreme Court of India

Decided on: Apr-02-1957

Reported in: AIR1957SC657; [1957]1SCR837; [1957]8STC561(SC); MANU/SC/0093/1957

great the hardship may appear to the judicial mind to be. On the other hand, if the Crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, … is a registered manufacturer of cocoanut oil and cake who has obtained a certificate of registration in Form VI as per sub-r. (i) of r. 20 of the Travancore-Cochin General Sales Tax Rules, 1950. The business of

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