1991 (3) TMI 378

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....e question before the Tribunal was whether the watery coconuts came under entry No. 5 of the Third Schedule or they are covered by residuary entry No. 10 of the Second Schedule? Entry No. 5 of the Third Schedule before amendment read as follows: "5. Coconuts (i.e., copra excluding At the point of last 4 paise tender coconuts) (cocos nucifera) purchase in the in the State. rupee." This entry was ....