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1 - 10 of 18 (0.21 seconds)Section 14 in The Central Sales Tax Act, 1956 [Entire Act]
Section 6 in Andhra Pradesh General Sales Tax Act, 1957 [Entire Act]
Andhra Pradesh General Sales Tax Act, 1957
Kasturi Seshagiri Pai And Co. vs Deputy Commissioner Of South Kanara on 21 February, 1961
At page 120, they referred to the observation of the Mysore High Court in Kasturi Seshagiri Pai & Co. v. Deputy Commissioner of South Kanara [1961] 12 S.T.C. 629, that both coconut and copra are commodities from which oil can be extracted. Coconut oil is extracted both from coconut and copra although coconut oil is generally extracted from dried copra. Again, at another part of the judgment, they say "admittedly dry cocounts yield oil and it is not disputed that it is an oil-seed". It appears, therefore, from these observations that the learned Judges proceeded on the footing that dried coconuts or copra are oilseeds and proceeded to consider whether watery coconuts are also oil-seeds.
Ramavatar Budhaiprasad Etc vs Assistant Sales Tax Officer, Akola on 14 March, 1961
10. The view expressed in some decisions that copra is an oil-seed within the meaning of Section 14(vi) of the Central Sales Tax Act commends itself to us in preference to the view expressed in other decisions that it is not an oil-seed. As pointed out by the Supreme Court in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer [1961] 12 S.T.C. 286 (S.C.)
Commissioner Of Sales Tax U.P vs M/S. S. N. Brothers, Kanpur on 2 November, 1972
and Commissioner of Sales Tax v. S.N. Brothers [1973] 31 S.T.C. 302 (S.C.), the expressions occurring in schedules to these enactments have to be considered with reference to their meaning in ordinary commercial parlance and should not be construed according to the strict scientific meaning. In the former case, the Supreme Court held that betel leaves cannot be considered as vegetables though in the strict scientific sense they would also be vegetables. They observed that in ordinary commercial language or in common parlance betel leaves were not considered as vegetables. In this case also, in the ordinary commercial sense, copra is considered to be an oil-seed and is included in the expression "coconut". 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.
Commissioner Of Sales Tax vs Bakhat Rai And Co. on 28 October, 1964
The learned Judges stated that they were unable to agree with the decision of the Madras High Court in S. Kannappa Mudaliar v. State of Madras [1968] 21 S.T.C. 41 and a similar decision of the Madhya Pradesh High Court in Commissioner of Sales Tax, M.P., Indore v. Bakhat Rai and Co. [1966] 18 S.T.C. 285.
S. Kannappa Mudaliar vs State Of Madras on 21 July, 1967
The learned Judges stated that they were unable to agree with the decision of the Madras High Court in S. Kannappa Mudaliar v. State of Madras [1968] 21 S.T.C. 41 and a similar decision of the Madhya Pradesh High Court in Commissioner of Sales Tax, M.P., Indore v. Bakhat Rai and Co. [1966] 18 S.T.C. 285.