TMI Blog1996 (9) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... strictions 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. - Civil Appeal No. 832 of 1984 - - - Dated:- 18-9-1996 - BHARUCHA S.P. AND VENKATASWAMI K. JJ. Sushil Kumar Jain and Predeep Agarwal, Advocates, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Sri Siddhi Vinayaka Coconut Co. v. State of Andhra Pradesh [1974] 34 STC 103. In section 14 of the Central Sales Tax Act certain goods are specified which are of "special importance in inter-State trade or commerce". They include: "(vi) Oilseeds, that is to say,- (viii) Coconut (i.e., copra excluding tender coconuts) (cocos nucifera)." To these goods the restrictions contained in se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d coconut. This is the well-known variety of coconuts used for culinary purposes and on auspicious occasions and as part of the offerings in temples. I do not think it is correct or reasonable to describe this class of coconuts as either dried or tender." The distinction is also indicated in the judgment of this Court in Sri Siddhi Vinayaka Coconut Co. [1974] 34 STC 103, which was relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision for refund when the watery coconut that had suffered tax became a dried coconut. Watery coconuts, therefore, can only be taxed within the restrictions imposed by section 15 of the Central Sales Tax Act. The notification, in so far as it seeks to tax watery coconuts at the rate of 7 per cent, must therefore, be struck down. The appeal is allowed. The judgment and order under appeal is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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