Hyderabad And Secunderabad Coconut ... vs The Director Of Marketing, Government ... on 19 August, 1992
Equivalent citations: 1993(1)ALT256
JUDGMENT
D. Reddeppa Reddy ... claims that its members have been doing business in sale of watery coconuts and they are having shops a different places. When their shops
Kozhikode and one in Palakkad. Some of them are dealers in coconut and copra and some are oil millers. The petitioners purchase coconut or copra ... copra for crushing oil in their mills. It is common ground that coconut products and arecanuts were included within the ambit of "commercial crops
failed effort on the part of the Revenue to bring to tax coconut oil sold in branded form and in containers as a toilet article ... ground that the Legislature by introduction of this entry subjected coconut oil sold under a brand name to tax at a higher rate in comparison
petitioner is a dealer in copra and coconut oil at Ambajipet, East Godavari District. He purchases copra from registered dealers and converts it into ... following terms:
"Description of goods Point of levy Rate of tax
Coconuts. At the point of last 3 paise in the
purchase
seeds, that is to say, -
(i) to (vii) ....................
(viii) Coconut (i.e., copra excluding tender coconuts (Cocos nucifera).
(ix) to (xx) ....................."
The petitioner ... decided by the Karnataka High Court in the case of Sri Lakshmi Coconut Industries v. State of Karnataka [1980] 46 STC 404. The respondent
Income-Tax Officer vs Jyothi Coconut Merchants And Ors. on 21 August, 1990
Equivalent citations: [1991]187ITR246(AP)
JUDGMENT
Y. Bhaskar Rao, J.
1. These ... brief facts involved in these appeals are :
A firm called Messrs. Jyothi Coconut Merchants and its two partners were prosecuted under section
Krishna Coconut Co. vs The State Of Andhra Pradesh on 29 September, 1961
Equivalent citations: [1962]13STC193(AP)
ORDER
Chandra Reddy, C.J.
1. This ... assessment year 1957-58. The petitioner is a dealer in coconuts and copra. For the relevant period, the taxable turnover was determined by the proper
follows :-
a) That the plaintiff is well-known manufacturer and trader of
coconut oil, hair oil, perfumed hair oil and/or allied
products. Its products ... since
1994. Since 1994, Hindustan Lever Limited had been
manufacturing and marketing coconut oil, inter alia, under
the brand name 'NIHAR'. The plaintiff
electricity line over the land of the
respondent. They have cut 2 coconut trees, 4 Neem trees
and 5 Honge trees. They have installed ... trees that were cut by the KPTCL, for 2
coconut trees, average annual yield has been taken as 80
coconuts per tree. The net income
committed any default. It is said that he has raised coconut trees in a portion of the plaint schedule lands soon-after he took lease ... landlord/ defendant. It is further said that the plaintiff is enjoying the coconut trees as one of the conditions of the lease
