1978 (8) TMI 203 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that "kachcha naryal" is considered a fresh fruit for sales tax purposes and is exempt from tax under Notification No. ST-911/X dated 31st March, 1956. The judgment was in favor of the assessee as "kachcha naryal" is sold in wet condition and liable to decomposition like any other fresh fruit.