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TMI Blog1995 (11) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case, the Board of Revenue was justified in holding that watery coconut is not exempt from payment of entry tax in terms of entry 5(viii) of Schedule II of Entry Tax Act?" 2.. Facts lie in a narrow compass. The assessee is a trader in coconut apart from oil. For the Diwali year 1978-79 and 1979-80, it was assessed to entry tax considering watery coconut as liable to entry tax (annexures "B/1" and "B/2"). The assessee appealed to the Appellate Deputy Commissioner, Ujjain, submitting that coconut and watery coconut were two different things, and contending that watery coconut is not liable to payment of entry tax. The appellate authority, however, rejected the appeals (annexures "C/1" and "C/2"). The assessee then fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In [1974] 34 STC 103 (Sri Siddhi Vinayaka Coconut Co. v. State of Andhra Pradesh), the apex Court held as under: "We also accept the contention put forward on behalf of the State of Andhra Pradesh that 'watery coconuts' and 'dried coconuts' are two distinct commodities commercially speaking. Watery coconuts are put to a variety of uses, e.g., for cooking purposes, for religious and social functions, whereas dried coconuts are used mainly for extracting oil. This Court has in a number of cases held that the same commodity at different stages could be treated and taxed as commercially different articles. In A. Hajee Abdul Shukoor Co. v. State of Madras [1964] 15 STC 719 (SC); [1964] 8 SCR 217 this Court held that 'hides and skins in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atery coconut was not exempt from payment of entry tax in terms of the aforesaid entry. 11.. In the result, we answer the question in both these reference applications as negative, i.e., in favour of the assessee and against the department. 12.. These reference applications are disposed of accordingly with no order as to costs. 13.. A copy of this order shall be sent to the Tribunal under the seal of the court and signature of the Registrar in terms of section 44(5) of the Act. The Tribunal shall now proceed accordingly. 14.. This order shall be retained in Misc. Civil Case No. 301 of 1986 and its true copy shall be placed on the record of the connected Misc. Civil Case No. 302 of 1986, for ready reference. Reference answered in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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