https://www.taxtmi.com/caselaws?id=155183 Where a taxing notification classifies coconut under oil-seeds and excludes only tender coconuts, the exclusion is confined to coconuts lacking a developed kernel capable of yielding oil. Mature watery coconuts, being fully grown coconuts with kernel and water, remain within the notified entry and are not excluded merely because they are not tender coconuts. The construction adopted the statutory context and the settled meaning of the entry, with the result that the dealers' goods fell within the declared commodity and the Revenue's broader exclusionary reading was rejected. en-us Fri, 22 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 11:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155183 Where a taxing notification classifies coconut under oil-seeds and excludes only tender coconuts, the exclusion is confined to coconuts lacking a developed kernel capable of yielding oil. Mature watery coconuts, being fully grown coconuts with kernel and water, remain within the notified entry and are not excluded merely because they are not tender coconuts. The construction adopted the statutory context and the settled meaning of the entry, with the result that the dealers' goods fell within the declared commodity and the Revenue's broader exclusionary reading was rejected. Case-Laws VAT and Sales Tax Fri, 22 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155183