9911796707
TMI Blog1996 (9) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates, for the respondents. -------------------------------------------------- ORDER The appeal is concerned with a notification issued by the respondent-State of Rajasthan on 9th March, 1970, in exercise of the powers conferred by section 5 of the Rajasthan Sales Tax Act, 1954, levying sales tax at the rate of 7 per cent on "watery coconuts". The notification was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry coconuts fall within the purview of section 14, the notification levying sales tax thereon at the rate of 7 per cent would be bad in law. The principal question, therefore, is: what are watery coconuts. We find that the Andhra Pradesh High Court in Sri Krishna Coconut Co. v. Commercial Tax Officer [1965] 16 STC 511, has squarely dealt with the question. The court said: "In a tender coconut, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is the watery coconut that in due course becomes dried coconut or copra". There is no material placed upon the record by the respondent-State to show that "watery coconuts" are outside the scope of section 14(vi)(viii). It may be mentioned that the judgment in the case of Sri Siddhi Vinayaka Coconut & Co. [1974] 34 STC 103 did not deal with the question that is before us. What was under conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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