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WATERY COCONUT – OIL SEED?

Value Added Tax - VAT and CST - By: - Mr. M. GOVINDARAJAN - Dated:- 17-3-2018 Last Replied Date:- 19-3-2018 - The coconut is divided into three distinct and well recognized sub classes being watery coconut, tender coconut and dry coconut. Many a interpretation is there in respect of the coconut at various stages. Coconut - a fruit or vegetable? In P.A. Thillai Chidambara Nadar V. Additional Appellate Assistant Commissioner, Madurai and another - 1985 (7) TMI 331 - SUPREME COURT OF INDIA the Supr .....

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ot become a vegetable . It is well known that the kernel of the coconut is used as an ingredient in the culinary preparations for adding taste to the food but it is hardly used a substantial article of good on the table. The concerned articles, namely fresh fruits and vegetables being household articles of everyday use for the table these will have to construe in their popular sense meaning the sense in which every householder will understand them. Viewed from this angle the most apposite test w .....

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& Co., State of Andhra Pradesh - 1974 (5) TMI 93 - SUPREME COURT OF INDIA the Revenue contended that watery coconuts and dried coconuts are two distinct commodities. The Supreme Court accepted the contentions of the Revenue. The Supreme Court held that watery coconuts are put to a variety of uses such as for cooking purposes, for religious and social functions whereas dried coconuts are used mainly for extracting oil. The same commodity at different stages could be treated and taxed as comme .....

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eading to the drying of the kernel also. But a fully grown coconut with a well developed kernel which contains water cannot be called either a tender or a dried coconut. This is the well known variety of coconuts used for culinary purposes and on auspicious occasions and as part of the offerings in the temple. It is not correct or reasonable to describe this class of coconuts as either dried or tender. In Commissioner of Sales tax V. Popular Trading Company - 2000 (4) TMI 39 - SUPREME COURT OF I .....

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g on the business of dealing in dry coconut as well as in watery coconut. The petitioners claim exemption from sale of watery coconut as tax free failing in Schedule I of Entry 54 of the Chhattisgarh Commercial Tax Act, 1994. The claim of the petitioners was rejected by the Adjudicating Authority. The Adjudicating Authority held that the water coconut is not a fruit and it is an oil seed and taxable at 4% as included in the Commercial Tax Act under Entry 4 of Schedule II of Part IV. Penalty was .....

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an dry fruits including pind khajur and coconut gives exemption to watery coconuts. Entry 54 of Schedule I is ambiguous and therefore the benefit of ambiguity should be given to the assessee. As such the orders passed by the two authorities below assessing the watery coconut as oil seed and charging tax @ 4% deserve to be set aside, as coconut is a fruity falling within the meaning of Entry 54 of Schedule I of the Chhattisgarh Commercial Tax Act. The Revenue contended the following- The watery c .....

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