1996 (9) TMI 522

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....p; Aruneshwar Gupta and M.K. Das, Advocates, for the respondents.   --------------------------------------------------   ORDER The appeal is concerned with a notification issued by the respondent-State of Rajasthan on 9th March, 1970, in exercise of the powers conferred by section 5 of the Rajasthan Sales Tax Act, 1954, levying sales tax at the rate of 7 per cent on "watery c....

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....ection 15 apply. It is not in dispute that if watery coconuts fall within the purview of section 14, the notification levying sales tax thereon at the rate of 7 per cent would be bad in law. The principal question, therefore, is: what are watery coconuts. We find that the Andhra Pradesh High Court in Sri Krishna Coconut Co. v. Commercial Tax Officer [1965] 16 STC 511, has squarely dealt with th....

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....pon by the High Court, where it was said, "undoubtedly it is the watery coconut that in due course becomes dried coconut or copra". There is no material placed upon the record by the respondent-State to show that "watery coconuts" are outside the scope of section 14(vi)(viii). It may be mentioned that the judgment in the case of Sri Siddhi Vinayaka Coconut & Co. [1974] 34 STC 103 did not deal w....