Sri Siddhi Vinayaka Coconut & Co. & Ors. ... vs State Of Andhra Pradesh & Ors on 2 May, 1974
In this context, it is necessary for us to refer to
the decision of this Court in Sri Siddhi Vinayaka Coconut &
Co. & Ors. vs. State of Andhra Pradesh & Ors (supra) on
which strong reliance has been placed by the High Court. In
that case this Court was concerned with the entry as
contained in the Andhra Pradesh General Sales Tax Act. The
entry therein merely contained `coconuts' in the Third
Schedule and `tender coconuts' in the Fourth Schedule which
are useful only for drying purposes which was exempt from
tax. An Explanation was added to the Third Schedule to
state that the expression `coconuts' would mean fresh or
dried coconuts, shelled or unshelled including copra, but
excluding tender coconuts. Again by another amendment
another Explanation was added to state that the expression
`coconuts' in the Schedule would mean dried coconuts,
shelled or unshelled, including copra but excluding tender
coconuts. Thus this Court was concerned in that case with
two sets of entries - one contained in the Central Sales Tax
Act, which is similar to the provisions with which we are
concerned in the present case, and the other as stated in
the Third and Fourth Schedule to the Andhra Pradesh General
Sales Tax Act. In that context, this Court had to consider
whether a `watery coconut' could be taxed within the
permissible restrictions as also `dried coconut' that
resulted from the drying of the same watery coconut. It was
contended that under the State statute though `watery
coconut' and `dried coconut' were treated separately there
is a provision for refund when `watery coconut' had suffered
tax became `dried coconut'. In that context that decision
was rendered and we are concerned with different kind of
entry for tax.