https://www.taxtmi.com/caselaws?id=158169 Watery coconut falls within the declared goods entry for coconut in section 14(vi)(viii) of the Central Sales Tax Act, 1956 because the entry excludes only tender coconuts. The HC treated watery coconuts as a distinct and recognised variety, not synonymous with tender coconuts, and therefore held that they remain covered by the statutory declaration for coconut. Once so covered, section 15 limits the State sales tax rate on such goods. The assessee was entitled to the benefit of the declared goods restriction, and the higher tax levy could not stand. en-us Mon, 27 Sep 1993 00:00:00 +0530 Thu, 17 Oct 2013 16:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158169 Watery coconut falls within the declared goods entry for coconut in section 14(vi)(viii) of the Central Sales Tax Act, 1956 because the entry excludes only tender coconuts. The HC treated watery coconuts as a distinct and recognised variety, not synonymous with tender coconuts, and therefore held that they remain covered by the statutory declaration for coconut. Once so covered, section 15 limits the State sales tax rate on such goods. The assessee was entitled to the benefit of the declared goods restriction, and the higher tax levy could not stand. Case-Laws VAT and Sales Tax Mon, 27 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158169