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TMI Blog1976 (4) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Sales Tax Tribunal, has stated a case and referred the following question for opinion of the court: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in holding that dry coconuts are oil-seeds and, as such, declared goods as per the description given under section 14(vi) of the Central Sales Tax Act, 1956?" 2.. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to Rs. 18,672, he assessed the tax at the rate of 10 per cent treating the same not to be oil-seeds. 3.. The Assistant Commissioner of Sales Tax sustained the demand, but, in second appeal, the Member, Additional Sales Tax Tribunal, took the view that the sale of dry coconut was exigible to tax only at 3 per cent. So far as the gunnies were concerned, no challenge against taxation of the turnov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring become completely dried. Undoubtedly, oil is produced from kernel, i.e., the white substance contained within the shell. It is conceded that when there is no kernel at all, i.e., when coconut is of the third variety indicated above, it is incapable of producing any oil. Therefore, sunvamaru variety of coconut can never be oil-seed. Sale price of sunvamaru coconuts, therefore, is exigible at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage that no oil is available out of it. We would, therefore, agree with the learned standing counsel that paido (watery coconut) in its proper sense is not oil-seed. 5.. It is unnecessary to refer to the authorities for reaching the conclusion on such a question though both sides placed several decisions before us for our consideration. In view of what has been said above, our answer to the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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