1966 (12) TMI 54

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..... ra" the words "tender coconuts" were substituted, so that copra went out of the picture and was therefore probably exempt, because at that stage there was no explanation added to the Schedule. On 11th September, 1961, an explanation was added to the word "coconut", which is as follows: "'Coconuts' in the Schedule means fresh or dried coconuts, shelled or unshelled, including copra, but excluding tender coconuts." This incidentally became item 5 in Schedule III under the Andhra Pradesh General Sales Tax Act by virtue of an amendment in 1963. Previously, as I said earlier, the incidence of tax was at the first purchase. That was changed to the last purchase, so that the result is that coconuts, within the meaning of the explanation, attract .....

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..... not copra. His answer is that those are only coconuts without the fibre, and that they are not copra. While I am prepared to accept his contention that unshelled coconut is not copra as such, shelled coconut is certainly copra. The mere removing of the fibre does not remove it from the category of coconuts. It is only after the hard casing of the coconut is removed or shelled that what remains is copra. It may also be noticed that the words "shelled" or "unshelled" including copra are used with reference to dry coconuts and where fresh or tender coconuts are concerned, no such words occur. A fresh coconut certainly has no copra. Dried coconut only is capable of being crushed into oil. A reference to the Chambers's English Dictionary for the .....

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..... spondents, are put through a process and new articles of commerce, namely, cashew-nut oil and edible cashew-nut kernels, are obtained. It follows, therefore, that the raw cashew-nut is consumed by the respondents in the sense I have mentioned." This is not the point which I am now called upon to determine. The question here is whether dried coconut as such, within the definition, can be treated as copra, and sales tax can be levied on the last purchase. I have already given my reasons for treating it as such, so that when once dried coconut, shelled or unshelled, including copra is converted into oil by a dealer, it is no longer a coconut and he is the last purchaser and is liable to tax. Now coming to the decision cited by Mr. Balaparame .....

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