1991 (3) TMI 378 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh clarified that watery coconuts fall under entry No. 5 of the Third Schedule, not entry No. 10 of the Second Schedule. The amendment excluded copra from entry No. 5, indicating that coconuts other than tender coconuts and copra are part of the Third Schedule. Watery coconuts are considered within the original entry No. 5. The Tribunal's decision was upheld, and the Tax Revision Case was dismissed.