Coconut qualifies as horticultural produce under sales tax rules, so levy at the sale point was upheld.

Coconut falls within the ordinary meaning of horticultural produce under rule 5(2)(f) of the Hyderabad General Sales Tax Rules. Its character is not altered by the extent of cultivation, and the fact that some tilling or watering may be involved does not exclude it from horticulture, since gardening may require such care and all plants need water. Because coconut is raised in gardens, it is treated as horticultural produce, and tax was correctly levied at the sale point.

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Issues: Whether coconut is a horticultural produce within the meaning of rule 5(2)(f) of the Hyderabad General Sales Tax Rules.

Analysis: The character of a produce as horticultural does not depend on the extent of its cultivation. The fact that coconut is grown extensively does not alter its nature. Nor does the need for some tilling or watering take it outside horticulture, since gardening may involve tilling and all plants require water. Coconut is raised in gardens and therefore falls within the ordinary meaning of horticulture.

Conclusion: Coconut is a horticultural produce for the purpose of rule 5(2)(f) of the Hyderabad General Sales Tax Rules, and the tax was rightly levied at the sale point.

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