https://www.taxtmi.com/caselaws?id=128730 The Kerala HC construed a taxing entry that described cocoanut as including copra and held that the inclusive wording did not create a separate charge on copra. The court relied on the later amendment and its objects and reasons, which showed an intent to remove doubt rather than enlarge the tax net. Applying the same approach used where an inclusive entry covered a commodity and its derivative, the court treated the entry as taxing the commodity as a whole. Copra was therefore not separately taxable on the relevant turnover, and the assessment was set aside to that extent. en-us Tue, 24 Apr 1962 00:00:00 +0530 Wed, 10 Apr 2013 16:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128730 The Kerala HC construed a taxing entry that described cocoanut as including copra and held that the inclusive wording did not create a separate charge on copra. The court relied on the later amendment and its objects and reasons, which showed an intent to remove doubt rather than enlarge the tax net. Applying the same approach used where an inclusive entry covered a commodity and its derivative, the court treated the entry as taxing the commodity as a whole. Copra was therefore not separately taxable on the relevant turnover, and the assessment was set aside to that extent. Case-Laws VAT and Sales Tax Tue, 24 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128730