Common parlance test excludes ripe dehusked coconuts from "fresh fruit" exemption under sales tax rules.

Ripe dehusked coconuts with full-grown kernel and water were held not to qualify as "fresh fruit" in common parlance for exemption under rule 3(27) of the Bengal Sales Tax Rules, 1941. The Tribunal applied the common parlance test and distinguished tender coconuts from ripe coconuts, finding that although the goods remained fruits, they were not understood as fresh fruits for sales tax exemption purposes. As a result, they were taxable as general goods under the Bengal Finance (Sales Tax) Act, 1941.

---

---

Issues: Whether dehusked ripe coconuts containing kernel and water are "fresh fruit" within rule 3(27) of the Bengal Sales Tax Rules, 1941, or taxable as general goods under the Bengal Finance (Sales Tax) Act, 1941.

Analysis: The coconuts in question were held not to be "oil-seeds", as copra was not involved. The decisive question was whether, in common parlance, ripe dehusked coconuts with full-grown kernel and water could be treated as "fresh fruit" for exemption purposes. Applying the common parlance test and relying on decisions that distinguished tender coconuts from ripe coconuts, the Tribunal held that ripe dehusked coconuts are not understood as fresh fruits in the relevant sense. They remain fruits, but not fresh fruits, and therefore do not attract the exemption under rule 3(27) of the 1941 Rules.

Conclusion: The coconuts are not "fresh fruit" and are taxable as general goods at the general rate.

Ratio Decidendi: For sales tax classification, a commodity claimed as an exempt "fresh fruit" must answer that description in common parlance; ripe dehusked coconuts with full-grown kernel and water do not satisfy that test and are taxable as ordinary fruits.

---