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Documents citing Kuchi Rajeswara Sastry & Sons And Anr. vs Assistant Commissioner Of Commercial ... on 25 November, 1975

Union Of India & Anr vs M/S Shriram Coconut Products (P) ... on 12 March, 2026

In KunchiRajeshwara Sastry &Sons and Anr. v. Asstt. Commnr. of Commercial Taxes, Kakinada, and Ors. [1976] 37 STC 399 the division Bench of the Andhra Pradesh High Court was to consider whether Copra is an oil-seed within the meaning of item (vi) of the list of declared goods mentioned in Section 14 of the Central Sales Tax Act, 1956, and whether it is eligible to sales tax under the Andhra Pradesh Sales Tax Act, 1957. In that context it was held that Copra is an oil-seed and it is a declared good within the meaning of Central Sales Tax Act, 1956. The watery coconuts are made liable to tax at the point of last purchase and that, therefore. Copra would be taxed till that period at the point of last purchase and the coconut of all varieties would include Copra also. Therefore, it is a declared goods. The Division Bench while considering whether Copra is an oil-seed held thus: Coconut is understood in several forms, namely, tender " coconut, watery coconut, dried coconut and Copra, and all these come under the expression coconut. Except in the case of tender coconut from which oil cannot be extracted, in all other cases, oil can be extracted and all of them are regarded in common parlance as oil- seeds.
Delhi High Court Cites 35 - Cited by 0 - C H Shankar - Full Document
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