1997 (7) TMI 616

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..... short the Act ). It carries on business in foodgrains, dalls, dry fruits, etc. For the assessment year 1977-78 he was assessed on turnover of Rs. 89,48,918.87. Part of the turnover related to sale of almonds. The petitioner claimed that the turnover related to second sales of dry fruits and therefore it was entitled to exemption. That was not accepted by the departmental authorities as well as by .....

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..... if a fruit has pulp or fleshy substance as in the case of mango, it is a fresh fruit and not a dry fruit. It is only when pulp or other fleshy substance is completely dried up as in the case of apricot, it gets converted into dry fruit and sold in the market as dry fruit . In the judgment [M.P. Agarwalla Co. v. Director of Entry Tax, West Bengal [1978] 41 STC 258 (Cal)] relied upon by the S .....

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..... n that definition. Here we are not interpreting the same provision. The entry which falls for our consideration is entry 112 in the First Schedule to the Act which reads thus: S. No. Description of goods Point of levy Rate of tax Effective from 112 Dry fruits At the point of first sale in the State. 6 paise in the rupee 1-3-1974 .....

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