Copra classification by commercial identity and limited processing kept copra powder within the original taxing entry.

Copra powder was treated as falling within the copra entry because the expression "that is to say" made the schedule exhaustive, and simple crushing did not alter the commodity's essential identity or create a new commercial article. The analysis also noted that mere processing may not amount to manufacture for sales tax purposes where the original substance remains commercially the same. On maintainability, the existence of an alternate statutory remedy was treated as a discretionary restraint rather than an absolute bar; a pure question of law of general public importance and a time-barred appeal justified entertaining the writ petition.

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Issues: (i) Whether copra powder falls within the entry for copra in Entry 6(viii) of Schedule B, Part II, of the Bombay Sales Tax Act, 1959. (ii) Whether the petition could be entertained despite the availability of alternate statutory remedies.

Issue (i): Whether copra powder falls within the entry for copra in Entry 6(viii) of Schedule B, Part II, of the Bombay Sales Tax Act, 1959.

Analysis: The entry uses the restrictive expression "that is to say", indicating exhaustive enumeration rather than enlargement of the genus. Copra powder was found to be produced by a simple process of crushing without addition of foreign substance, subtraction of ingredients, or any change in the substantial character or identity of copra. The accepted fiscal-test is that what matters is the commercial commodity as known in trade, but where the original substance retains its identity and no new commodity emerges, the derivative form remains within the original entry. The Court also relied on the statutory treatment of "manufacture" under Section 2(17) of the Bombay Sales Tax Act, 1959 and Rule 3(xvii) of the Bombay Sales Tax Rules, 1959, noting that mere cutting or similar processing does not necessarily amount to manufacture for taxing purposes.

Conclusion: Copra powder is included within the entry for copra and is not liable to be treated as a separate residuary commodity.

Issue (ii): Whether the petition could be entertained despite the availability of alternate statutory remedies.

Analysis: The existence of an alternate remedy was treated as a self-imposed restraint rather than an absolute bar. The matter involved a pure question of law of general public importance, the Department was not likely to change its stand, and the available appeal had already become time-barred. On these considerations, the procedural objection was not accepted.

Conclusion: The writ petition was maintainable.

Final Conclusion: The tax assessments treating copra powder as a residuary commodity could not stand, and the assessee obtained relief on the merits of classification and maintainability.

Ratio Decidendi: Where a taxed commodity is processed without loss of its identity or emergence of a new commercial article, it remains covered by the original taxing entry, especially where the entry is exhaustive in form and fiscal ambiguity must be resolved in favour of the taxpayer.

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