Watery coconuts classified under the coconut entry, excluding residuary taxation and additional tax liability.

Watery coconuts were treated as falling within the coconut entry in the Third Schedule rather than the residuary entry in the Second Schedule. The amended schedule was read as clarificatory, showing that coconuts other than tender coconuts and copra were intended to be covered by the Third Schedule. A fully grown coconut containing water was held not to be a tender coconut, and goods covered by the Third Schedule were excluded from the residuary entry. As a result, additional tax was not attracted and the petition was dismissed.

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Issues: Whether watery coconuts fall under entry No. 5 of the Third Schedule or under the residuary entry No. 10 of the Second Schedule.

Analysis: The amended schedule made it clear that coconuts other than tender coconuts and copra were covered by the Third Schedule. The bifurcation of coconut and copra was treated as clarificatory of the original entry. Watery coconuts were held not to be tender coconuts, and a fully grown coconut containing water was regarded as falling within the original coconut entry. Goods covered by the Third Schedule stood excluded from the residuary entry.

Conclusion: Watery coconuts were held to fall under entry No. 5 of the Third Schedule and not under the residuary entry No. 10 of the Second Schedule; the levy of additional tax was not attracted. The petition was dismissed.

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