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TMI Blog2000 (4) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... levant entry of the Act. In the result, we set aside the order made by the High Court and restore that of the Tribunal. However, in the circumstances of the case, there shall be no orders as to costs. X X X X Extracts X X X X X X X X Extracts X X X X ..... show that 'watery coconut' was in reality 'copra' and, therefore, liable to tax. The Tribunal was not justified in holding that 'watery coconut' was not exempt from payment of entry tax in terms of the aforesaid entry. 2. The learned counsel for the appellant very strenuously contended that the High Court hadovrlooked the essence of the matter, namely, what is brought to tax under Entry 5 is an 'oil seed' and 'coconut' of all descriptions except those which are not covered therein. The learned counsel submitted that 'watery coconut' undergoes a natural process of ripening to a coconut and thereafter it ceases to be a 'tender coconut' and so includes both dehusked coconut or coconut without husk and while dehusked coconut is known as 'copr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eliminated for the purpose of recovering pure coconut oil. At the same time, it yields sufficient quantity of oil. Thus, 'watery coconut' while yielding oil merely because it yields some watery substance does not cease to be an 'oil seed' and, therefore, it falls within the entry. 4. In this context, it is necessary for us to refer to the decision of this Court in Sri Siddhi Vinayaka Coconut & Co. & Ors. v. State of Andhra Pradesh & Ors. (supra) on which strong reliance has been placed by the High Court. In that case this Court was concerned with the entry as contained in the Andhra Pradesh General Sales Tax Act. The entry therein merely contained 'coconuts' in the Third Schedule and 'tender coconuts' in the Fourth Schedule which are usef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der coconut, the kernel is hardly formed or is only in the initial stages of formation. In a dried coconut the kernel has formed and fully developed and further the water inside the coconut has dried up leading to the drying of the kernel also. But a fully grown coconut with a well-developed kernel which contains water cannot be called either a tender or a dried coconut. This is the well-known variety of coconuts used for culinary purposes and on auspicious occasions and as part of the offerings in temple. I do not think it is correct or reasonable to describe this class of coconuts as either dried or tender". It was noticed therein that a 'watery coconut' in due course becomes 'dried coconut' or 'copra' and , therefore, it could not be st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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