mustard (Brassica nigra ) ;] (vi) linseed (Linum usitatissimum ) ; (vii) castor (Ricinus communis ) ; (viii ) coconut (i.e., Copra excluding tender coconuts) (cocosnucifera ) ; (ix) sunflower (Helianthus annus
detail as well.
State of Kerala is the largest producer of Coconut which is the raw
material for the production of coconut oil. Coconut ... price of crude palm
oil is much less than the price of coconut oil, the price of coconut oil is
higher than that
make the agreement void. (c) A, who is a dealer in coconut-oil only, agrees to sell to B "one hundred tons ... entered into a contract for the sale of one hundred tons of coconut-oil. (d) A agrees to sell B "all the grain
accused Nos. 1 and 2 to present forwarding notes in respect of coconut oil tins to be booked without actually tendering tins with coconut ... Pillai and Bros, (hereinafter referred to as the firm) was to sell coconut oil and to send It by rail to different places in India
Rules,, 1971, r. 114-Notification under prohibiting
use of machinery for defibring coconut husks-Subjective
satisfaction of authority-Court's power in relation ... Small Scale Industrial
Units, employ mechanised process for decortication of retted
coconut husks. The respondent-State issued a notification
in July 1973, under
JUDGMENT
A.M. Ahmadi, J.
1. Two separate consignments of Refined Industrial Coconut Oil were imported by the appellants/ petitioners M/s. Jain Exports Private ... import policy of 1980-81 whereunder the two consignments were imported, 'coconut oil' was mentioned under Entry 5 of Appendix 9 thereof
rate of 10% and 5%, The gross and net yield of coconuts and its price adopted in the statement are not in dispute.
Gross Yield ... Coconuts. Net
yield 9/16 X 100 = 56 coconuts.
Prices of Coconuts as on date of
cutting (1981-82) Rs. 120 for 100 coconuts.
Value
Import and
Export Policy 1980-81 Appendix 9 Para 5 Entry 1-Coconut oil-
'Edible' and 'non edible' i.e. commercial ... Managing Director.
The Company imported two consignments of refined industrial
Coconut oil. The ships carrying the aforesaid cargo arrived
at the port of destination
survey No. 246/1B at Naluvedapathi
Village. About 180 numbers of coconut tress are said to have been planted
on the said land ... when the appellant allegedly visited his land, he found
that 9 coconut trees were dead. Upon enquiry, he allegedly came to know
that one Namasivayam
referred to as `the Act']. The
respondent is a dealer in coconuts. Apart from oil he was
assessed to entry tax on `watery coconuts ... assessee claimed in the appeal that `copra' and
`coconut' are commercially two different commodities and
`watery coconut' is not liable to payment
