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TMI Blog1976 (4) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... following question for opinion of the court: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in holding that dry coconuts are oil-seeds and, as such, declared goods as per the description given under section 14(vi) of the Central Sales Tax Act, 1956?" 2.. The assessee is a partnership firm and its main business is to deal in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treating the same not to be oil-seeds. 3.. The Assistant Commissioner of Sales Tax sustained the demand, but, in second appeal, the Member, Additional Sales Tax Tribunal, took the view that the sale of dry coconut was exigible to tax only at 3 per cent. So far as the gunnies were concerned, no challenge against taxation of the turnover at 10 per cent was advanced. 4.. When this application was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from kernel, i.e., the white substance contained within the shell. It is conceded that when there is no kernel at all, i.e., when coconut is of the third variety indicated above, it is incapable of producing any oil. Therefore, sunvamaru variety of coconut can never be oil-seed. Sale price of sunvamaru coconuts, therefore, is exigible at the normal rate and does not attract application of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, agree with the learned standing counsel that paido (watery coconut) in its proper sense is not oil-seed. 5.. It is unnecessary to refer to the authorities for reaching the conclusion on such a question though both sides placed several decisions before us for our consideration. In view of what has been said above, our answer to the question referred to us shall be: The Member, Addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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