9911796707
TMI Blog1981 (2) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the learned Financial Commissioner was justified in holding that soft and watery coconuts were 'fresh fruits' within the meaning of entry 8 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, and dry coconuts, i.e., copra, were 'oil-seeds' under entry 5 of the Third Schedule to the said Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Tagoob Mohammad of Kanchili v. Commercial Tax Officer, Srikakulam [1971] 28 STC 110 held that watery coconuts were oil-seeds and as such were taxable at the rate of 2 per cent. Accordingly by suo motu revision he raised an additional demand for Rs. 1,531.50. Aggrieved by the aforesaid order of the Assistant Commissioner, the dealer filed a revision petition before the Financial Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to law. The Commissioner of Sales Tax sought reference of the aforesaid question of law on the ground that the two categories as made by the Financial Commissioner were artificial. As a consequence, the aforesaid question of law has been referred to this Court for opinion. The question for consideration is whether soft and watery coconuts could be classified as "fresh fruit" so as to fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l-seeds and are declared goods within the meaning of section 14(vi) of the Central Sales Tax Act, 1956. It was further held that if a commodity possesses all the qualities of an oil-seed mentioned in section 14(vi) of the Central Act, such a commodity cannot be excluded from the ambit of the expression "oil-seeds " merely because it is not, in popular parlance or mercantile transactions, referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt. In this view of the matter, it cannot be said that the Financial Commissioner was right in categorising the two types of coconuts which are sold by the respondent in Delhi and the said categorisation is only artificial. For the reasons recorded above, we answer the question referred in the negative, i.e., in favour of the department and against the assessee. Since there was no appearance fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
