TaxTMI 
TaxTMI 
1981 (2) TMI 227
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....of Sales Tax, the Appellate Tribunal, Sales Tax, Delhi, has referred the following question of law for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the learned Financial Commissioner was justified in holding that soft and watery coconuts were 'fresh fruits' within the meaning of entry 8 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941....
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....roduced the books of account which were examined The Assistant Commissioner relying on the judgment in the case of Tagoob Mohammad of Kanchili v. Commercial Tax Officer, Srikakulam [1971] 28 STC 110 held that watery coconuts were oil-seeds and as such were taxable at the rate of 2 per cent. Accordingly by suo motu revision he raised an additional demand for Rs. 1,531.50. Aggrieved by the afores....
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....rcate the sale of coconuts in the manner indicated above and thereafter pass the necessary orders according to law. The Commissioner of Sales Tax sought reference of the aforesaid question of law on the ground that the two categories as made by the Financial Commissioner were artificial. As a consequence, the aforesaid question of law has been referred to this Court for opinion. The question....
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....ove, after discussing various cases, on the subject, came to the conclusion that "watery coconuts" are oil-seeds and are declared goods within the meaning of section 14(vi) of the Central Sales Tax Act, 1956. It was further held that if a commodity possesses all the qualities of an oil-seed mentioned in section 14(vi) of the Central Act, such a commodity cannot be excluded from the ambit of the ex....