https://www.taxtmi.com/caselaws?id=158405 Brown coconut was held to be a fully grown coconut in its ordinary commercial sense, not a green fruit by scientific or botanical classification. On that basis, it did not fall within the octroi exemption for green fruits under Item 10 of Rule 4 of the Ahmedabad Municipal Corporation Octroi Rules and was also outside the entry for dried fruits. It therefore fell within the residuary category of articles and goods not otherwise specified, making it exigible to octroi under Item 55 of Rule 14. The determination was against the assessee and in favour of the Revenue. en-us Tue, 27 Nov 1990 00:00:00 +0530 Thu, 30 Nov 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158405 Brown coconut was held to be a fully grown coconut in its ordinary commercial sense, not a green fruit by scientific or botanical classification. On that basis, it did not fall within the octroi exemption for green fruits under Item 10 of Rule 4 of the Ahmedabad Municipal Corporation Octroi Rules and was also outside the entry for dried fruits. It therefore fell within the residuary category of articles and goods not otherwise specified, making it exigible to octroi under Item 55 of Rule 14. The determination was against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158405