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TMI Blog1996 (11) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate (M. Veerappa, Advocate, with him), for the appellants. Joseph Vellapally, Senior Advocate (Indra Kumar and Mukul Mudgal, Advocates, with him), for the respondents. -------------------------------------------------- ORDER These are appeals by the State of Karnataka against the judgment and order See Sri Lakshmi Coconut Industries v. State of Karnataka [1980 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n drying of the intact whole nut kernel produces ball edible or whole copra. For our purposes what is most relevant is, "shredding of the fresh meat, followed by thorough drying, results in a food item, desiccated coconut, in which the moisture content is somewhat lower and the oil content higher than that of copra". 4.. What the respondents produce is such shredded copra and the question is whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -entry (viii) to include "copra, excluding tender coconuts". Copra, therefore, is, for the purposes of sub-entry (viii), coconut and, for the purposes of entry (vi), oilseed. 6.. The only question now is whether the desiccated coconut that is produced by the respondents falls outside the scope of "copra" within sub-entry (viii). Having regard to the fact that there is material on the record, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ca states that it is the fresh meat of the coconut which is shredded and dried which results in the desiccated coconut appears to us to misplaced for copra is also the result of drying the fresh meat of sections of the coconut. 7.. All things considered, it appears to us that the judgment of the High Court [Sri Lakshmi Coconut Industries v. State of Karnataka [1980] 46 STC 404 (Kar)] requi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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