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Issues: Whether watery coconuts, as marketed and assessed in the present cases, fell within the expression "coconut" or "copra excluding tender coconuts" in the notification issued under section 3-B of the Orissa Sales Tax Act, 1947, so as to attract purchase tax and exclude sales tax.
Analysis: Section 3-B empowered the State Government to declare goods liable to purchase tax, and the relevant notification used the expression "coconut (i.e., copra excluding tender coconuts) (cocos nucifera)" in the schedule under the genus "oil-seeds". The decisive question was the meaning of the exclusion. The expression "that is to say" in the corresponding central entry was explanatory, and the entry had to be read in the context of the statutory genus "oil-seeds". The record showed that the coconuts dealt with were fully grown coconuts with developed kernel and water, not tender coconuts in the early stage with hardly any kernel. The exclusion in the notification was directed only to tender coconuts, namely, coconuts containing mostly water and no kernel capable of yielding oil. Since the notified entry adopted the same terminology as the Central Sales Tax Act entry and the settled understanding was that mature coconuts and copra are capable of producing oil, the dealers' goods were not excluded from the declared commodity merely because they were not tender coconuts.
Conclusion: The watery coconuts in question were covered by the notified entry and were not excluded from it; the answer was in favour of the dealers and against the Revenue.
Final Conclusion: The reference was answered by holding that the relevant notification excluded only tender coconuts and not mature watery coconuts, so the assessment could not be sustained on the Revenue's construction.
Ratio Decidendi: Where a taxing notification classifies coconut under oil-seeds and excludes only "tender coconuts", the exclusion must be confined to coconuts lacking a developed kernel capable of yielding oil, and mature watery coconuts remain within the taxable entry.
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