https://www.taxtmi.com/caselaws?id=158405 The High Court dismissed the appeal challenging the levy of octroi on brown coconuts, ruling that they do not qualify as exempted green fruits but fall under a separate category under Rule 14. The court determined that brown coconuts are exigible to octroi under item 55, concluding that they do not fit the definitions of green or dry fruits as per the rules. Costs were awarded to the respondent, and the court declined to refer the matter to a larger bench due to the settled legal position on the classification of brown coconuts for octroi purposes. 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 The High Court dismissed the appeal challenging the levy of octroi on brown coconuts, ruling that they do not qualify as exempted green fruits but fall under a separate category under Rule 14. The court determined that brown coconuts are exigible to octroi under item 55, concluding that they do not fit the definitions of green or dry fruits as per the rules. Costs were awarded to the respondent, and the court declined to refer the matter to a larger bench due to the settled legal position on the classification of brown coconuts for octroi purposes. Case-Laws VAT and Sales Tax Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158405