1964 (3) TMI 81 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that coconuts are considered horticultural produce for tax purposes, regardless of the extent of cultivation or the need for tilling and watering. The judgment cited previous cases where similar produce like arecanuts were classified as horticultural. The tax revision case was dismissed, and the petitioner was ordered to pay costs and advocate's fee.