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1996 (9) TMI 522 - SC - VAT and Sales TaxWhether a watery coconut could be taxed within the permissible restrictions as also the dried coconut that resulted from the drying of the same watery coconut? Held that:- Appeal allowed. Watery coconuts, therefore, can only be taxed within the restrictions imposed by section 15 of the Central Sales Tax Act. The notification dated 9th March, 1970, issued by the respondent-State, in so far as it seeks to tax watery coconuts at the rate of 7 per cent, must therefore, be struck down.
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