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2017 (5) TMI 1540 - HC - VAT and Sales TaxClassification of goods - whether watery coconut is a fruit covered by Entry 54 of Schedule I of the Chhattisgarh Commercial Tax Act, 1994? - Held that: - the petitioners have made an attempt to persuade this Court to hold that watery coconut is not to be taxed as oil seed specified in clause (vi) of Section 14 of the Central Sales Tax Act, 1956, but is a fruit within the meaning of Schedule I, Entry 54 of the Chhattisgarh Commercial Tax Act, 1994. The legislature in Schedule I only included the fruits other than dry fruits including pind khajur and coconut. Coconut includes dry coconut as well as watery coconut as, watery coconut becomes dried coconut after some point of time - the petitioners' contention that watery coconut is a separate class and distinct commodity from coconut in absence of any specific classification by the legislature, cannot be accepted. Watery coconut is not a fruit but is an oil seed within the meaning of clause (vi) of Section 14 of the Central Sales Tax Act, 1956, taxable at 4% as specified in item No.(viii) therein - petition dismissed - decided against petitioner.
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