https://www.taxtmi.com/caselaws?id=128207 Coconut was construed as an oil-seed because it is the reproductive unit of the coconut plant and yields oil, and copra was treated similarly as the dried kernel and direct source of coconut oil. On that classification, both commodities were goods of special importance under Article 286(3) of the Constitution and subject to the statutory ceiling on sales tax under section 15 of the Central Sales Tax Act. Because the Mysore Sales Tax Act already imposed tax at the maximum permissible rate, no further cess could lawfully be levied under the Madras Commercial Crops Markets Act. The cess demand was therefore without authority of law and liable to be quashed. en-us Tue, 21 Feb 1961 00:00:00 +0530 Sat, 30 Mar 2013 10:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128207 Coconut was construed as an oil-seed because it is the reproductive unit of the coconut plant and yields oil, and copra was treated similarly as the dried kernel and direct source of coconut oil. On that classification, both commodities were goods of special importance under Article 286(3) of the Constitution and subject to the statutory ceiling on sales tax under section 15 of the Central Sales Tax Act. Because the Mysore Sales Tax Act already imposed tax at the maximum permissible rate, no further cess could lawfully be levied under the Madras Commercial Crops Markets Act. The cess demand was therefore without authority of law and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 21 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128207