https://www.taxtmi.com/caselaws?id=152503 For sales tax purposes, kachcha naryal was treated as fresh fruit because its character had to be assessed at the time of sale. Sold in a green, wet, raw condition and capable of natural decomposition, it lacked the dryness associated with dry fruit; its later drying and sale as gari ka gola did not change the relevant tax character. It therefore fell within the fruit exemption under Notification No. ST-911/X dated 31 March 1956 and was exempt from sales tax. en-us Fri, 11 Aug 1978 00:00:00 +0530 Fri, 05 Jul 2013 16:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152503 For sales tax purposes, kachcha naryal was treated as fresh fruit because its character had to be assessed at the time of sale. Sold in a green, wet, raw condition and capable of natural decomposition, it lacked the dryness associated with dry fruit; its later drying and sale as gari ka gola did not change the relevant tax character. It therefore fell within the fruit exemption under Notification No. ST-911/X dated 31 March 1956 and was exempt from sales tax. Case-Laws VAT and Sales Tax Fri, 11 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152503