https://www.taxtmi.com/caselaws?id=104140 Watery coconuts were treated as a distinct stage of coconut commodity, not as tender or dried coconuts, but still within the declared goods covered by section 14 of the Central Sales Tax Act, 1956. Because goods falling within section 14 remain subject to the restrictions in section 15, the State could impose sales tax only within those limits. The Court found no material to exclude watery coconuts from the declared category of coconut and held the 7% levy under the Rajasthan Sales Tax Act invalid to that extent, striking down the notification accordingly. en-us Wed, 18 Sep 1996 00:00:00 +0530 Wed, 04 Sep 2013 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104140 Watery coconuts were treated as a distinct stage of coconut commodity, not as tender or dried coconuts, but still within the declared goods covered by section 14 of the Central Sales Tax Act, 1956. Because goods falling within section 14 remain subject to the restrictions in section 15, the State could impose sales tax only within those limits. The Court found no material to exclude watery coconuts from the declared category of coconut and held the 7% levy under the Rajasthan Sales Tax Act invalid to that extent, striking down the notification accordingly. Case-Laws VAT and Sales Tax Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104140