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TMI Blog1985 (7) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... a separate judgment.] TULZAPURKAR, J.-Whether a coconut (neither tender nor dried but a ripened cocount with or without husk) is a "fresh fruit" or a "vegetable" so as to earn exemption from the levy of sales tax under G.O. No. 1764 dated April 5, 1960 as amended on December 22, 1960 issued under the Tamil Nadu General Sales Tax Act, 1959 is the question raised in these appeals. The High Court has held that under the aforesaid notification the Government had exempted "all sales of vegetables (other than dried and dehydrated vegetables), fresh fruits, betel and plantain leaves, flowers, eggs, meat and fish (other than canned meat and fish)" from the levy of sales tax under the 1959 Act but since a ripened coconut in which the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. On the first aspect of the question it cannot be disputed that a coconut would be a "fruit" in the botanical sense but unless it can be said to be a "fresh fruit" it will not fall within the exemption notification. Similarly a coconut may be available in a vegetable market but because of that it does not become a "vegetable". It is well-known that the kernel of the coconut is used as an ingredient in the culinery preparations for adding taste to the food but it is hardly used as a substantial article of food on the table. The concerned articles, namely, "fresh fruits" and "vegetables" being household articles of everyday use for the table these will have to be construed in their popular sense meaning the sense in which every householder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milarly, how coconut was dealt with under the amendment introduced by the Tamil Nadu Act 2 of 1970 by which coconut was brought under single point taxation would be immaterial. In view of what is stated above we feel that the High Court was right in its conclusion that the appellant's sales turnover in coconut was not exempt from the levy of the sales tax. The appeals are, therefore, dismissed with no order as to costs. SABYASACHI MUKHARJI, J.-Under G.O. No. 1764 dated April 5, 1960 as amended on December 22, 1960, issued under the Tamil Nadu General Sales Tax Act, 1959 "fresh fruit" and "vegetable" are exempt from the levy of sales tax. Whether ripened coconut with or without husk can be considered to be "vegetable" is the question in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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