Tax classification of copra clarified: treated as an oil seed under declared goods, attracting the applicable VAT treatment. Gola/copra is not covered by the First Schedule entry for raw coconut; it is classified as a declared good under the Third Schedule as an oil seed and is therefore taxable under the declared-goods classification, per the Departmental clarification approved by the Commissioner of Value Added Tax.
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Provisions expressly mentioned in the judgment/order text.
Tax classification of copra clarified: treated as an oil seed under declared goods, attracting the applicable VAT treatment.
Gola/copra is not covered by the First Schedule entry for raw coconut; it is classified as a declared good under the Third Schedule as an oil seed and is therefore taxable under the declared-goods classification, per the Departmental clarification approved by the Commissioner of Value Added Tax.
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