https://www.taxtmi.com/caselaws?id=199961 The court dismissed both writ petitions, ruling that watery coconut is considered an oil seed under clause (vi) of Section 14 of the Central Sales Tax Act, 1956. Therefore, the levy of tax at 4% on watery coconut as an oil seed was deemed valid. The court held that watery coconut could not be classified separately from coconut as it eventually becomes dried coconut, based on previous Supreme Court decisions. The State authorities were found to have acted within their jurisdiction in taxing watery coconut as an oil seed, with no illegality or perversity noted in their findings. en-us Fri, 19 May 2017 00:00:00 +0530 Thu, 26 Apr 2018 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199961 The court dismissed both writ petitions, ruling that watery coconut is considered an oil seed under clause (vi) of Section 14 of the Central Sales Tax Act, 1956. Therefore, the levy of tax at 4% on watery coconut as an oil seed was deemed valid. The court held that watery coconut could not be classified separately from coconut as it eventually becomes dried coconut, based on previous Supreme Court decisions. The State authorities were found to have acted within their jurisdiction in taxing watery coconut as an oil seed, with no illegality or perversity noted in their findings. Case-Laws VAT and Sales Tax Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199961