https://www.taxtmi.com/caselaws?id=155954 The court upheld the constitutionality of entry 5(e)(ii) of the Fourth Schedule to the Karnataka Sales Tax Act, 1957, as amended by Karnataka Act 23 of 1983, regarding the tax on coconuts. It found that the levy on both local and imported coconuts did not violate constitutional provisions, including articles 14, 286, and 304(a) of the Constitution of India. The court's decision was supported by the interpretation of relevant legal provisions and a comparison with a Supreme Court ruling on similar taxation matters, ultimately dismissing the challenges to the tax imposition on coconuts in Karnataka. en-us Fri, 15 Jun 1990 00:00:00 +0530 Wed, 11 Sep 2013 13:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155954 The court upheld the constitutionality of entry 5(e)(ii) of the Fourth Schedule to the Karnataka Sales Tax Act, 1957, as amended by Karnataka Act 23 of 1983, regarding the tax on coconuts. It found that the levy on both local and imported coconuts did not violate constitutional provisions, including articles 14, 286, and 304(a) of the Constitution of India. The court's decision was supported by the interpretation of relevant legal provisions and a comparison with a Supreme Court ruling on similar taxation matters, ultimately dismissing the challenges to the tax imposition on coconuts in Karnataka. Case-Laws VAT and Sales Tax Fri, 15 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155954