Court rules copra must yield non-volatile oils without extensive processing to be classified as oil-seed.

The court dismissed the petition seeking to quash the assessment order charging sales tax on copra sales, ruling that copra must yield non-volatile oils without extensive processing to be classified as an oil-seed under the Central Sales Tax Act. (Veeraswami K. C.J. and Maharajan, JJ., 1969 (10) TMI 59 - Madras HC)

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The petition sought to quash the assessment order charging sales tax on sales of copra, arguing whether copra can be considered an oil-seed under the Central Sales Tax Act. The court held that copra must yield non-volatile oils without extensive processing to be considered an oil-seed, dismissing the petition. (Case: Veeraswami K. C.J. and Maharajan, JJ., 1969 (10) TMI 59 - Madras High Court)

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