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1974 (5) TMI 93 - SUPREME COURTLiability to sales tax under the Andhra Pradesh General Sales Tax Act of "watery coconuts" - Held that:- Appeal dismissed. We do not think that the Act can be said to contravene section 15 of the Central Sales Tax Act. Under the Act though watery coconuts and dried coconuts are treated separately there is a provision for refund when the same watery coconuts, which have suffered tax, become dry coconuts later. It is for this contingency that, as we have pointed out earlier, provision for refund is made. In any case in the future no difficulty would arise as we pointed out earlier.
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