1978 (8) TMI 203

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Court: "Whether, on the facts and in the circumstances of the case, kachcha naryal is fresh fruit or dry fruit for purposes of sales tax?" The controversy between the assessee and the department is as to whether "kachcha naryal" is fresh fruit or dry fruit. The Judge (Revisions) has found that "kachcha naryal" is sold in wet condition and is liable to decomposition like any other fresh fruit....