https://www.taxtmi.com/caselaws?id=149977 Watery cocoanuts are treated as oil-seeds under section 14(vi) of the Central Sales Tax Act because they are seeds yielding oil within the statutory definition, even if they are also used for other purposes and dry naturally over time. After the 1969 amendment, liability under the Central Sales Tax Act is independent of State tax treatment, while State machinery may still govern assessment and collection. The authority could therefore proceed under the Central Act, but a proposed 10 per cent levy was beyond the declared-goods rate and was set aside to that extent. en-us Fri, 10 Oct 1969 00:00:00 +0530 Tue, 07 May 2013 14:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149977 Watery cocoanuts are treated as oil-seeds under section 14(vi) of the Central Sales Tax Act because they are seeds yielding oil within the statutory definition, even if they are also used for other purposes and dry naturally over time. After the 1969 amendment, liability under the Central Sales Tax Act is independent of State tax treatment, while State machinery may still govern assessment and collection. The authority could therefore proceed under the Central Act, but a proposed 10 per cent levy was beyond the declared-goods rate and was set aside to that extent. Case-Laws VAT and Sales Tax Fri, 10 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149977