https://www.taxtmi.com/caselaws?id=100906 Watery coconuts were treated as commercially distinct from dried coconuts because the statutory scheme classified coconuts by stage and market identity, and the Court accepted that different commercial uses can justify separate taxation. The classification of watery coconuts as a separate taxable commodity was upheld. The validating amendments covering earlier assessments and levies were also sustained because they operated at a clearly identified taxable stage and included a safeguard against double taxation, so they did not offend the restrictions applicable to declared goods under the Central Sales Tax Act. The challenge to the levy and validating provisions therefore failed. en-us Thu, 02 May 1974 00:00:00 +0530 Mon, 16 Sep 2013 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100906 Watery coconuts were treated as commercially distinct from dried coconuts because the statutory scheme classified coconuts by stage and market identity, and the Court accepted that different commercial uses can justify separate taxation. The classification of watery coconuts as a separate taxable commodity was upheld. The validating amendments covering earlier assessments and levies were also sustained because they operated at a clearly identified taxable stage and included a safeguard against double taxation, so they did not offend the restrictions applicable to declared goods under the Central Sales Tax Act. The challenge to the levy and validating provisions therefore failed. Case-Laws VAT and Sales Tax Thu, 02 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100906