https://www.taxtmi.com/caselaws?id=157243 Watery coconuts were treated as falling within the coconut entry in the Third Schedule rather than the residuary entry in the Second Schedule. The amended schedule was read as clarificatory, showing that coconuts other than tender coconuts and copra were intended to be covered by the Third Schedule. A fully grown coconut containing water was held not to be a tender coconut, and goods covered by the Third Schedule were excluded from the residuary entry. As a result, additional tax was not attracted and the petition was dismissed. en-us Mon, 11 Mar 1991 00:00:00 +0530 Thu, 03 Oct 2013 13:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157243 Watery coconuts were treated as falling within the coconut entry in the Third Schedule rather than the residuary entry in the Second Schedule. The amended schedule was read as clarificatory, showing that coconuts other than tender coconuts and copra were intended to be covered by the Third Schedule. A fully grown coconut containing water was held not to be a tender coconut, and goods covered by the Third Schedule were excluded from the residuary entry. As a result, additional tax was not attracted and the petition was dismissed. Case-Laws VAT and Sales Tax Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157243