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TMI Blog2013 (11) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... n coconuts is covered under the entry "Fruit and Vegetable Preservation Industry" as found in Schedule-I of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (for short the "EPF Act"). 2. The only issue before this Court is as to whether coconut is or is not a fruit. Before adverting to this aspect, it must be noted that coconut is sold in various forms. As a green coconut it is sold for its water and its kernel, as a dry coconut it is used as an offering to God as also for using as supplement or addition to various cooked dishes. Coconut so far as the petitioner's industry is concerned is being used in desiccated form i. e dry/dehydrated coconut and converted to either shredded form or grinded/powdered form. The issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 'fresh fruits' and some 'vegetables' for the evening meal, bring coconut too? Obviously the answer is in the negative. Accordingly this Court held that ripend coconut is neither a fresh fruit nor vegetable. The watery coconut is no doubt a ripend coconut used for several purposes like offerings to a deity in a Hindu temple being broken or used on auspicious occasions or used in preparation of the daily table food or in confectionary like biscuits or in the extraction of oil when it is fresh or dried kernel. When a person in the commercial market goes and asks for coconut no one will consider brown coconut to be vegetable or fresh fruit, much less a green fruit. No householder would purchase it as a fruit. No doubt in some English Dictiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Sales Tax Act, 1956, and whether it is eligible to sales tax under the Andhra Pradesh Sales Tax Act, 1957. In that context it was held that Copra is an oil-seed and it is a declared good within the meaning of Central Sales Tax Act, 1956. The watery coconuts are made liable to tax at the point of last purchase and that, therefore, Copra would be taxed till that period at the point of last purchase and the coconut of all varieties would include Copra also. Therefore, it is a declared goods. The Division Bench while considering whether Copra is an oil-seed held thus: Coconut is understood in several forms, namely, tender " coconut, watery coconut, dried coconut and Copra, and all these come under the expression coconut. Except in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brown coconut to be a vegetable or a fruit, and definitely not a green fruit. More importantly, the Supreme Court in the case of Shri Bharuch Coconut Trading Co. And Ors. (supra) observed that no householder would purchase the brown coconut as a fruit. Therefore, in my opinion, taken in the layman's meaning, the dry brown coconut cannot be said to be a fruit and that meaning has to be taken for interpretation of the relevant entry of the EPF Act. The issue in this case is not free from difficulties because coconut is a natural product which is sold in different forms and for different purposes, as stated above, however in my opinion, a dry brown coconut definitely is not a fruit as it is not so understood in common parlance and which mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation than pecuniary loss of interest on non-payment when a social welfare scheme suffers mayhem on account of the injury. Law expands concepts to embrace social needs so as to become functionally effectual." 7. In my opinion, the aforesaid para cannot help the Provident Fund Commissioner/respondent Nos. 2 & 3 inasmuch as unless and until it was the ratio of the Supreme Court in Maharashtra State Co-operative Bank Ltd.Vs.The Assistant Provident Fund Commissioner (supra) that an entry under the EPF Act should be interpreted in the most wide manner by ignoring the normal meaning assigned to that term, I do not think that the observations of the Supreme Court in any manner helps the respondent No.2 for arguing that a dry brown coconut is a f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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