1999 (12) TMI 741

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.... And J.R. Das, Advocates, for M/s. Sinha & Das, Advocates, with him) for the respondents.   E.C. Agrawala, Rishi Agarwal and M.B. Prasad Rao, Advocates, for the appellants.   --------------------------------------------------   ORDER   The appellants are dealers in fresh (watery) coconuts and the question is in relation to the rate at which they can be taxed under t....

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.... assessment at the rate of 8 per cent because the respondent-sales tax authorities had not preferred any revision to the Tribunal against the order of the Assistant Commissioner. It was also contended that watery coconuts fell within section 14(vi)(viii) of the Central Sales Tax Act which refers to oil seeds-copra. 4.. Our attention was drawn to the judgment in Ganpat Lal Lakhotia v. State of R....