https://www.taxtmi.com/caselaws?id=129029 Fully grown coconuts containing water were held not to fall within the expression "dried coconuts" in the Third Schedule, because the statutory definition was exhaustive and a taxing entry must be applied according to its plain words without enlargement by implication. The omission of "fresh" from the amended explanation reinforced the narrower scope of the term, so purchases of such coconuts could not be taxed under the relevant schedule. The availability of objections or an appeal did not automatically bar writ relief where the assessment was challenged as without jurisdiction and coercive recovery was threatened, so the writ petitions were maintainable under Article 226. en-us Sat, 07 Nov 1964 00:00:00 +0530 Tue, 16 Apr 2013 16:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129029 Fully grown coconuts containing water were held not to fall within the expression "dried coconuts" in the Third Schedule, because the statutory definition was exhaustive and a taxing entry must be applied according to its plain words without enlargement by implication. The omission of "fresh" from the amended explanation reinforced the narrower scope of the term, so purchases of such coconuts could not be taxed under the relevant schedule. The availability of objections or an appeal did not automatically bar writ relief where the assessment was challenged as without jurisdiction and coercive recovery was threatened, so the writ petitions were maintainable under Article 226. Case-Laws VAT and Sales Tax Sat, 07 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129029