https://www.taxtmi.com/caselaws?id=45393 The dominant issue was whether "watery coconuts" fall within the statutory entry permitting levy of entry tax in Madhya Pradesh on coconuts/copra, given that the same goods may later dry into copra. Applying the functional and commercial identity approach and relying on the treatment of watery coconuts as not excluded from the relevant category under the Central Sales Tax Act, the SC held that watery coconuts are not outside the scope of the entry and can be taxed within permissible restrictions. Consequently, the HC's view that watery coconuts were not taxable was set aside and the tribunal's order restoring the levy was reinstated, with no order as to costs. en-us Wed, 05 Apr 2000 00:00:00 +0530 Sat, 20 Dec 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45393 The dominant issue was whether "watery coconuts" fall within the statutory entry permitting levy of entry tax in Madhya Pradesh on coconuts/copra, given that the same goods may later dry into copra. Applying the functional and commercial identity approach and relying on the treatment of watery coconuts as not excluded from the relevant category under the Central Sales Tax Act, the SC held that watery coconuts are not outside the scope of the entry and can be taxed within permissible restrictions. Consequently, the HC's view that watery coconuts were not taxable was set aside and the tribunal's order restoring the levy was reinstated, with no order as to costs. Case-Laws VAT / Sales Tax Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45393