https://www.taxtmi.com/caselaws?id=151053 Dry coconuts are treated as oil-seeds and therefore declared goods under section 14(vi) of the Central Sales Tax Act, 1956 when the coconut variety is capable of yielding oil from the kernel. The classification turns on whether the nut contains a usable kernel and can produce oil in practice. Coconuts with no kernel, or only an undeveloped kernel, are excluded because no oil can be obtained from them; watery coconuts in that sense also fall outside the category. Varieties such as panichi, maru and khurud coconuts, which are used for oil production, satisfy the test and are included as oil-seeds. en-us Fri, 02 Apr 1976 00:00:00 +0530 Mon, 27 May 2013 18:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151053 Dry coconuts are treated as oil-seeds and therefore declared goods under section 14(vi) of the Central Sales Tax Act, 1956 when the coconut variety is capable of yielding oil from the kernel. The classification turns on whether the nut contains a usable kernel and can produce oil in practice. Coconuts with no kernel, or only an undeveloped kernel, are excluded because no oil can be obtained from them; watery coconuts in that sense also fall outside the category. Varieties such as panichi, maru and khurud coconuts, which are used for oil production, satisfy the test and are included as oil-seeds. Case-Laws VAT and Sales Tax Fri, 02 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151053