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1996 (11) TMI 372 - SC - VAT and Sales TaxWhether the desiccated coconut that is produced by the respondents falls outside the scope of “copra” within sub-entry (viii)? Held that:- Appeal dismissed. Having regard to the fact that there is material on the record, which has been accepted by the High Court, to show that copra is produced by breaking the coconut, it is difficult to hold that desiccated coconut, which is shredded copra, is not copra within the meaning of sub-entry (viii). It is not in dispute, as the High Court has noted, that coconut oil can be extracted from watery coconuts, copra and desiccated coconut. The main object of the coconut for use in the kitchen is met as well by the shredded copra as it is by the coconut itself.
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