https://www.taxtmi.com/caselaws?id=150493 Coconuts were held to fall within the statutory meaning of oil-seeds under section 3-AA(1)(vi) of the U.P. Sales Tax Act. The court reasoned that the provision covers seeds yielding non-volatile oils used for human consumption or industry, and that the coconut is both the reproductive unit of the plant and a commodity commercially understood as an oil-yielding seed. Applying the settled rule that ambiguity in a taxing statute must be resolved in favour of the taxpayer, the assessee succeeded and coconuts were classified for tax purposes under the special provision rather than the general charging section. en-us Sun, 22 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 15:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150493 Coconuts were held to fall within the statutory meaning of oil-seeds under section 3-AA(1)(vi) of the U.P. Sales Tax Act. The court reasoned that the provision covers seeds yielding non-volatile oils used for human consumption or industry, and that the coconut is both the reproductive unit of the plant and a commodity commercially understood as an oil-yielding seed. Applying the settled rule that ambiguity in a taxing statute must be resolved in favour of the taxpayer, the assessee succeeded and coconuts were classified for tax purposes under the special provision rather than the general charging section. Case-Laws VAT and Sales Tax Sun, 22 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150493