9911796707
TMI Blog2003 (1) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... Leave granted. 2.. The appellant manufactures desiccated coconut and coconut in powder form from raw coconuts purchased by it. An assessment was made in respect of assessment year 1986-87 seeking to impose sales tax on the desiccated coconut powder sold by the appellant. The assessing officer found that the appellant had not paid any tax on the coconut purchased for manufacturing purposes and that, therefore, it was liable to pay tax on the finished products under section 12 of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act"). The appellant's appeal filed before the department was rejected. The further appeal to the Tribunal was also dismissed. The Tribunal referred the following question under section 24(2) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State Government may, from time to time, by notification, specify:" 6.. On March 22, 1982 a notification was issued under section 3-B in which the State Government declared various goods mentioned in the Schedule as being liable to tax on purchase turnover with effect from April 1, 1982. Item No. 14(vi) of the said Schedule reads as follows: "14. Oil-seeds that is to say (i) (v) (vi) Coconut (i.e., copra excluding green coconut) (cocos nucifera)." 7.. Therefore, by virtue of this declaration, in terms of section 3-B of the Act no sales tax would be payable on the sales of any of the declared goods including "coconut (i.e., copra excluding green coconut) (cocos nucifera) ". The question then arises whether desiccated coc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of entry (vi), oilseed. ............... The only question now is whether the desiccated coconut that is produced by the respondents falls outside the scope of 'copra' within sub-entry (viii). Having regard to the fact that there is material on the record, which has been accepted by the High Court, to show that copra is produced by breaking the coconut, it is difficult to hold that desiccated coconut, which is shredded copra, is not copra within the meaning of sub-entry (viii). It is not in dispute, as the High Court has noted, that coconut oil can be extracted from watery coconuts, copra and desiccated coconut. The main object of the coconut for use in the kitchen is met as well by the shredded copra as it is by the coconut itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material to show that both would not serve the same purpose, viz., yield oil. 10.. The learned Solicitor-General, appearing for the respondent-State of Orissa sought to rely upon a decision of this Court in Rajasthan Roller Flour Mills Assn. v. State of Rajasthan See [1993] 91 STC 408 (SC). (1994) Supp 1 SCC 413 to contend that the words "that is to say" prior to the mentioning of the different items would mean that anything which generally fell within the definition must be excluded except to the extent specified. This argument does not answer the case of the appellant, namely, that copra had been specified and copra and powdered copra are the same. When this Court has already, as narrated earlier, come to the conclusion that the desicc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Karnataka v. Sri Lakshmi Coconut Industries See [1997] 107 STC 566 (SC). (1997) 11 SCC 621. 12.. The final decision relied upon by the respondent is in the case of K.A.K. Anwar Co. v. State of Tamil Nadu See [1998] 108 STC 258 (SC).(1998) 1 SCC 437. In this case there was a question of interpretation of an entry in the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959. The relevant entry made a distinction between "raw hides and skins" on the one hand and "dressed hides and skins" on the other. The contention of the assessee in that case was that both the items were the same and could not be considered to be separate. The submission was negatived on an interpretation of the relevant entry. The decision is as such not relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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