https://www.taxtmi.com/caselaws?id=158514 Ripe dehusked coconuts with full-grown kernel and water were held not to qualify as "fresh fruit" in common parlance for exemption under rule 3(27) of the Bengal Sales Tax Rules, 1941. The Tribunal applied the common parlance test and distinguished tender coconuts from ripe coconuts, finding that although the goods remained fruits, they were not understood as fresh fruits for sales tax exemption purposes. As a result, they were taxable as general goods under the Bengal Finance (Sales Tax) Act, 1941. en-us Thu, 13 Apr 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158514 Ripe dehusked coconuts with full-grown kernel and water were held not to qualify as "fresh fruit" in common parlance for exemption under rule 3(27) of the Bengal Sales Tax Rules, 1941. The Tribunal applied the common parlance test and distinguished tender coconuts from ripe coconuts, finding that although the goods remained fruits, they were not understood as fresh fruits for sales tax exemption purposes. As a result, they were taxable as general goods under the Bengal Finance (Sales Tax) Act, 1941. Case-Laws VAT and Sales Tax Thu, 13 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158514