https://www.taxtmi.com/caselaws?id=153395 Where a taxing entry does not expressly name a commodity, classification depends on its commercial character and ordinary market understanding. Soft, watery coconuts and dry coconuts/copra were treated as distinct in commercial parlance, and an artificial division unsupported by market understanding was rejected. On that basis, watery coconuts sold in Delhi could not be classified as "fresh fruit" under entry 8 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941. The question was answered in the negative, and the classification favoured the Revenue. en-us Mon, 02 Feb 1981 00:00:00 +0530 Tue, 23 Jul 2013 12:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153395 Where a taxing entry does not expressly name a commodity, classification depends on its commercial character and ordinary market understanding. Soft, watery coconuts and dry coconuts/copra were treated as distinct in commercial parlance, and an artificial division unsupported by market understanding was rejected. On that basis, watery coconuts sold in Delhi could not be classified as "fresh fruit" under entry 8 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941. The question was answered in the negative, and the classification favoured the Revenue. Case-Laws VAT and Sales Tax Mon, 02 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153395