https://www.taxtmi.com/caselaws?id=104327 The Supreme Court of India dismissed the State of Karnataka's appeals against a High Court ruling that desiccated coconut is considered the same as coconut for sales tax purposes. The Court determined that desiccated coconut, produced from shredded and dried coconut meat, falls within the definition of coconut under the sales tax law, exempting the respondents from Central sales tax liability on inter-State sales. The Court emphasized the similarities in production process and characteristics between desiccated coconut and copra, concluding that desiccated coconut is classified as coconut for sales tax purposes. The appeals were dismissed with no order as to costs. en-us Wed, 27 Nov 1996 00:00:00 +0530 Sat, 05 Jul 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104327 The Supreme Court of India dismissed the State of Karnataka's appeals against a High Court ruling that desiccated coconut is considered the same as coconut for sales tax purposes. The Court determined that desiccated coconut, produced from shredded and dried coconut meat, falls within the definition of coconut under the sales tax law, exempting the respondents from Central sales tax liability on inter-State sales. The Court emphasized the similarities in production process and characteristics between desiccated coconut and copra, concluding that desiccated coconut is classified as coconut for sales tax purposes. The appeals were dismissed with no order as to costs. Case-Laws VAT and Sales Tax Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104327