https://www.taxtmi.com/caselaws?id=151012 Copra was treated as an oil-seed for sales tax purposes under the Andhra Pradesh General Sales Tax Act because classification depends on ordinary commercial parlance, not a strict scientific germination test. On that basis, it fell within declared goods under section 14 of the Central Sales Tax Act and remained validly included in the Third Schedule. The later amendment referring to "coconuts of all varieties" and watery coconuts was read as not retrospectively removing copra from the levy, so copra continued to be taxable at the point of last purchase. The writ petitions therefore failed. en-us Tue, 25 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 14:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151012 Copra was treated as an oil-seed for sales tax purposes under the Andhra Pradesh General Sales Tax Act because classification depends on ordinary commercial parlance, not a strict scientific germination test. On that basis, it fell within declared goods under section 14 of the Central Sales Tax Act and remained validly included in the Third Schedule. The later amendment referring to "coconuts of all varieties" and watery coconuts was read as not retrospectively removing copra from the levy, so copra continued to be taxable at the point of last purchase. The writ petitions therefore failed. Case-Laws VAT and Sales Tax Tue, 25 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151012