TMI Blog1996 (11) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... is material on the record, which has been accepted by the High Court, to show that copra is produced by breaking the coconut, it is difficult to hold that desiccated coconut, which is shredded copra, is not copra within the meaning of sub-entry (viii). It is not in dispute, as the High Court has noted, that coconut oil can be extracted from watery coconuts, copra and desiccated coconut. The main o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purposes of sales tax. 2.. The issue turns, basically, upon the interpretation of section 14, entry (vi), sub-entry (viii). Section 14 declares the goods therein stated to be of special importance in inter-State trade or commerce. Entry (vi) therein refers to oil- seeds, that is to say,......... (viii) Coconut (i.e., copra excluding tender coconuts) (cocos nucifera) . 3.. Copra is, in Coco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents, who had produced the article out of coconuts purchased within the State of Karnataka and made inter-State sales thereof, were not liable to pay Central sales tax on the turnover thereof, having regard to the provisions of section 15 of the Central Sales Tax Act. 5.. Emphasis has been laid by learned counsel for the appellant upon the fact that section 14, entry (vi) refers to oilsee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coconut, which is shredded copra, is not copra within the meaning of sub-entry (viii). It is not in dispute, as the High Court has noted, that coconut oil can be extracted from watery coconuts, copra and desiccated coconut. The main object of the coconut for use in the kitchen is met as well by the shredded copra as it is by the coconut itself. The distinction that is sought to be made on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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