1978 (8) TMI 203 - HC - VAT and Sales Tax

Fresh Coconut Tax Exemption: High Court classifies 'kachcha naryal' as fresh fruit

The High Court of Allahabad held that 'kachcha naryal' is classified as a fresh fruit for sales tax purposes and is exempt from tax under Notification No. ... Fresh fruit - dry fruit - sales tax exemption - exempt under Notification No. ST-911/X dated 31st March, 1956Fresh fruit - dry fruit - sales tax exemption - Kachcha naryal is a fresh fruit and not a dry fruit for the purposes of sales tax. - HELD THAT: - The revising authority found that kachcha naryal is sold in a wet, green/raw condition and is liable to decomposition like any other fresh fruit. There is no element of dryness at the time of sale; when it dries it is sold under a different description ('gari ka gola'). On these facts the product falls within the category of fresh fruit and therefore attracts the exemption provided by the relevant sales tax notification.Kachcha naryal is a fresh fruit and is exempt from sales tax under the notification.Final Conclusion: The question referred is answered in favour of the assessee: kachcha naryal is a fresh fruit and exempt under Notification No. ST-911/X dated 31st March, 1956; reference answered against the department. No order as to costs. The High Court of Allahabad ruled that 'kachcha naryal' is considered a fresh fruit for sales tax purposes and is exempt from tax under Notification No. ST-911/X dated 31st March, 1956. The judgment was in favor of the assessee as 'kachcha naryal' is sold in wet condition and liable to decomposition like any other fresh fruit.