Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2000 (4) TMI 39 - SUPREME COURT
Whether a 'watery coconut' could be taxed within the permissible restrictions as also 'dried coconut' that resulted from the drying of the same watery coconut?
Held that:- There is no reason to state that the 'watery coconuts' in the present cases fall outside the scope of the Act. Thus the High Court was not justified in holding that 'watery coconut' is not taxable under the relevant entry of the Act. In the result, we set aside the order made by the High Court and restore that of the Tribunal. However, in the circumstances of the case, there shall be no orders as to costs.