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1 - 10 of 35 (0.59 seconds)Section 14 in The Central Sales Tax Act, 1956 [Entire Act]
Andhra Pradesh General Sales Tax Act, 1957
The Coconut Development Board Act, 1979
Bharuch Coconut Trading Co. And Ors vs Municipal Corporation Of The City ... on 27 November, 1990
29. As per authoritative dictionaries, coconut is a fruit. However, as
per P.A. Thillai Chidambara Nadar (supra) and Bharuch (supra), in
commercial use and in common parlance, it may not be treated as a
fruit or vegetable. It is time and again reiterated that a judgment is to
be considered along with its surrounding facts and circumstances, not
as Euclid‟s theorem.16 These decisions were rendered with respect to
taxation where strict classification is necessary to determine tax
liability, whereas in welfare statutes, the approach is to expand
coverage and not restrict it. It is unclear to us as to how the threshold
of common parlance is to apply to the EPF Act,a social welfare
legislation, in a manner which would confine its ambit.
P.A. Thillai Chidambara Nadar vs The Addl. Appellate Asstt. ... on 29 July, 1985
29. As per authoritative dictionaries, coconut is a fruit. However, as
per P.A. Thillai Chidambara Nadar (supra) and Bharuch (supra), in
commercial use and in common parlance, it may not be treated as a
fruit or vegetable. It is time and again reiterated that a judgment is to
be considered along with its surrounding facts and circumstances, not
as Euclid‟s theorem.16 These decisions were rendered with respect to
taxation where strict classification is necessary to determine tax
liability, whereas in welfare statutes, the approach is to expand
coverage and not restrict it. It is unclear to us as to how the threshold
of common parlance is to apply to the EPF Act,a social welfare
legislation, in a manner which would confine its ambit.
Kuchi Rajeswara Sastry & Sons And Anr. vs Assistant Commissioner Of Commercial ... on 25 November, 1975
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.
Lakshmi Coconut Industries vs The State Of Karnataka And Anr. on 15 February, 1980
33. Therefore, this Court does not see any obstacle in construing the
dictionary meaning of „coconut‟ and „desiccate‟ for the purposes of
EPF Act. It is also reiterated that „coconut‟ also includes desiccated
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coconut as per Sri Lakshmi Coconut Industries (supra). The
desiccation of coconut increases its shelf life, which can be safely
assumed to amount to „preservation‟, as also duly appreciated by the
Assistant Provident Fund Commissioner in his order dated
22.01.2001.
Deputy Commissioner Of Agricultural ... vs A.P. Raman on 22 February, 1960
Income-
tax and Sales-tax, Kerala v. A.P. Raman, [1960] 11 STC 263 the Kerala
High Court also took the same view.
A. V. Fernandez vs The State Of Kerala on 2 April, 1957
17. It is further contended that desiccation of coconut amounts to
preservation since it extends the product‟s life. Further, thelearned
Counsel vehemently stresses that the reliance on Bharuch (supra) by
the learned Single Judge is erroneous,since the EPF Act cannot be
construed strictly akin to a fiscal statute, as also held in A.V.
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Fernandez v. State of Kerala5, but instead, purposive interpretation
must be employed since it is a social welfare statute, as per
Maharashtra State Co-operative Bank Ltd. (supra). Lastly, it is
argued that Respondent No.1 was also dealing in coconut oil and
coconut milk, which are separately included under Schedule I of the
Act.