1986 (4) TMI 334

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....the Central Sales Tax Act, 1956, and sales thereof are taxable at the rate of 3 per cent under section 6(3) of the Bihar Sales Tax Act, 1959, read with section 15 of the Central Sales Tax Act, 1956?" 2.. This reference has been made in view of the conflicting decisions of the various High Courts in the country as to whether dry coconut which is commonly known as "gari gola" is an oil-seed within the meaning of the expression used in clause (vi) of section 14 of the Central Sales Tax Act, 1956. 3.. From the statement of case the relevant facts which appear are briefly as follows. M/s. Ekbal Ram Laxman Prasad is a registered dealer carrying on business in the town of Arrah. For the financial year 1967-68 it submitted a gross turnover fo....

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....Officer (Enforcement) [1967] 19 STC 489 (P & H) and (4) S. Kannappa Mudaliar v. State of Madras [1968] 21 STC 41 (Mad.), some High Courts have taken the view that copra was not an oil-seed in the cases of (1) Kasturi Seshagiri Pai & Co. v. Deputy Commissioner of South Kanara [1961] 12 STC 629 (Mys), (2) K.T. Kumaran & Co. v. Secretary, Malabar Market Committee [1964] 15 STC 634 (Ker) and (3) Sales Tax Officer, Kozhikode v. K.V. Moosa Koya [1966] 18 STC 464 (Ker) the High Courts have taken a contrary view and have held that copra was an oil-seed within the meaning of section 14 of the Central Sales Tax Act and, therefore, liable to lesser rate of sales tax. 6.. Before we proceed to discuss the matter further, we may state the legislative ....