1991 (3) TMI 378

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....J. and UPENDRALAL WAGHRAY, J.-The 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 t....

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....nd this view was taken by our High Court in the case of Sri Krishna Coconut Co. [1965] 16 STC 511. It was held that a fully grown coconut with a well-developed kernel which contains water cannot be called either a tender or dried coconut. It is, thus, clear that the watery coconuts are within the original entry No. 5 of the Third Schedule. Once the goods were covered by entry No. 5 of the Third Sc....