https://www.taxtmi.com/caselaws?id=158413 Watery coconut is not covered by the Schedule II entry taxing "coconut, described as copra excluding tender coconuts" under the Madhya Pradesh entry tax law. The taxing provision applies only to goods specifically specified in Schedule II, and the department had to show that watery coconut was in substance copra. Because watery coconut was neither expressly included nor established to be copra, the tax entry did not extend to it. The commodity therefore falls outside entry 5(viii), and entry tax cannot be imposed on that basis. en-us Tue, 21 Nov 1995 00:00:00 +0530 Mon, 28 Oct 2013 12:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158413 Watery coconut is not covered by the Schedule II entry taxing "coconut, described as copra excluding tender coconuts" under the Madhya Pradesh entry tax law. The taxing provision applies only to goods specifically specified in Schedule II, and the department had to show that watery coconut was in substance copra. Because watery coconut was neither expressly included nor established to be copra, the tax entry did not extend to it. The commodity therefore falls outside entry 5(viii), and entry tax cannot be imposed on that basis. Case-Laws VAT and Sales Tax Tue, 21 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158413