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1985 (7) TMI 331 - SC - VAT and Sales TaxWhether a coconut (neither tender nor dried but a ripened cocount with or without husk) is a "fresh fruit" or a "vegetable" so as to earn exemption from the levy of sales tax under G.O. No. 1764 dated April 5, 1960 as amended on December 22, 1960 issued under the Tamil Nadu General Sales Tax Act? 1959? Held that:- Appeal dismissed. It is well-settled that it is for the assessee who claims exemption to adduce evidence that a particular article is an exempted item and if he cannot or if he fails to do so, then the Revenue may proceed on its basis. In such a situation, the assessee should have such an opportunity. We cannot foreclose such an opportunity. We cannot categorically say that ripened coconut could never be considered to be "vegetable". But in this case the assessee has adduced no evidence.
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