Ordinary commercial meaning controls octroi classification; brown coconut is taxable under the residuary entry, not exempt as a green fruit.

Brown coconut was held to be a fully grown coconut in its ordinary commercial sense, not a green fruit by scientific or botanical classification. On that basis, it did not fall within the octroi exemption for green fruits under Item 10 of Rule 4 of the Ahmedabad Municipal Corporation Octroi Rules and was also outside the entry for dried fruits. It therefore fell within the residuary category of articles and goods not otherwise specified, making it exigible to octroi under Item 55 of Rule 14. The determination was against the assessee and in favour of the Revenue.

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Issues: Whether watery coconut or brown coconut is a green fruit exempt from octroi under Item 10 of Rule 4 of the Ahmedabad Municipal Corporation Octroi Rules, or whether it falls within the residuary taxable entry under Rule 14.

Analysis: The applicable expression had to be understood in its ordinary commercial sense and not by scientific or botanical classification. On that basis, brown coconut was treated as a fully grown coconut, distinct from a green fruit and also distinct from dried fruit. Since it was neither covered by the exemption for green fruits in Item 10 of Rule 4 nor by the entry for dried fruits, it necessarily fell within the residuary category of all articles and goods not otherwise specified in the schedule or exempted list.

Conclusion: Brown coconut is not a green fruit exempt from octroi and is exigible under Item 55 of Rule 14. The determination is against the assessee and in favour of the Revenue.

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