TMI Blog1999 (12) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... dent-sales tax authorities did not challenge his order. It was, therefore, incompetent for the Tribunal in the appellants' revision petition to set aside that order and direct that the appellants' watery coconuts should be taxed at the rate of 8 per cent. - Civil Appeal No. 2709 of 1996, - - - Dated:- 9-12-1999 - BHARUCHA S.P. AND WADHWA D.P. AND SANTOSH HEGDE N. JJ. B. Sen, Senior Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision was preferred therefrom only by the appellants. The Tribunal came to the conclusion that watery coconuts should be taxed at the rate of 8 per cent since they fell under the category of general goods. 2.. Against the order of the Tribunal the appellants are here by special leave. 3.. It is contended on behalf of the appellants that the Tribunal should not have restored the original ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14(vi)(viii). 5.. This appeal can be decided on this limited ground: The Assistant Commissioner held that the watery coconuts should attract tax at the rate of 4 per cent and the respondent-sales tax authorities did not challenge his order. It was, therefore, incompetent for the Tribunal in the appellants' revision petition to set aside that order and direct that the appellants' watery coconut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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