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TMI Blog1972 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Assistant Commissioner (Judicial), on appeal, have held that coconuts are dry fruits and its turnover is assessable at the rate of 3 per cent. The Judge (Revisions) has agreed with the contention of the assessee and has held that coconuts are "oil-seeds". The Commissioner of Sales Tax is aggrieved and at his instance the Judge (Revisions), Sales Tax, Lucknow, has made this reference on the following question: "Whether on the facts and circumstances of the case, coconut is an oil-seed or a dry fruit?" The distinction between oil-seeds and dry fruits is relevant only for purposes of section 3-AA of the Act. Section 3-AA has a special significance inasmuch as it has been enacted to give effect to article 286(3) of the Constitution. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause (vi) relates to "oil-seeds" and reads: "Oil-seeds, that is to say, seeds yielding non-volatile oils used for human consumption or in industry, or in the manufacture of varnishes, soaps and the like, or in lubrication and volatile oils used chiefly in medicines, perfumes, cosmetics and the like." Thus section 3-AA not only specifies oil-seeds as one of the commodities of special importance in inter-State trade or commerce, but also gives the definition of that word. If a commodity satisfies the definition of "oil-seeds" as given in section 3-AA, its turnover cannot be taxed at the general rate under section 3, but must be assessed at the rate specified in a notification under section 3-AA. Now, it is a matter of common knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewspaper issued from Bombay, dated 29th September, 1972, which sets out the prices of various commodities in the market. Under the head "oils and oil-seeds", occurs coconut of various qualities. Coconut oil has separately been mentioned. Thus it is clear that in the commercial world, coconuts are bought and sold as oil-seeds. In that newspaper there is a separate heading for dry fruits. Coconut or copra is not mentioned under that heading. It is true that in northern parts of India, green coconut is regarded as a fruit and copra (dry coconut) is regarded as a dry fruit. But that does not mean that coconuts cease to be oil-seeds. We have to bear in mind that oil-seeds have been declared by the Parliament to be goods of special importance i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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