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of <h1>Watery coconuts classified under Third Schedule, not Second Schedule. Tax Revision Case dismissed.</h1> <h3>State of Andhra Pradesh Versus Kavali Venkata Ramanaiah and Sons</h3> State of Andhra Pradesh Versus Kavali Venkata Ramanaiah and Sons - [1993] 89 STC 175 (AP) The High Court of Andhra Pradesh clarified that watery coconuts fall under entry No. 5 of the Third Schedule, not entry No. 10 of the Second Schedule. The amendment excluded copra from entry No. 5, indicating that coconuts other than tender coconuts and copra are part of the Third Schedule. Watery coconuts are considered within the original entry No. 5. The Tribunal's decision was upheld, and the Tax Revision Case was dismissed.
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