{"id":29344,"date":"1999-12-09T00:00:00","date_gmt":"1999-12-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/krishna-coconut-co-anr-vs-commercial-tax-officer-anr-on-9-december-1999"},"modified":"2016-02-22T16:26:19","modified_gmt":"2016-02-22T10:56:19","slug":"krishna-coconut-co-anr-vs-commercial-tax-officer-anr-on-9-december-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/krishna-coconut-co-anr-vs-commercial-tax-officer-anr-on-9-december-1999","title":{"rendered":"Krishna Coconut Co. &amp; Anr. vs Commercial Tax Officer &amp; Anr. on 9 December, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Krishna Coconut Co. &amp; Anr. vs Commercial Tax Officer &amp; Anr. on 9 December, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: JT 1999 (10) SC 370, 2000 (6) SCALE 393, 2001 121 STC 239 a SC<\/div>\n<div class=\"doc_bench\">Bench: S Bharucha, D Wadhwa, N S Hegde<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.P. Bharucha, D.P. Wadhwa and N. Santosh Hegde, JJ.<\/p>\n<p> 1. The appellants are dealers in fresh (watery) coconuts and the question is in relation to the rate at which they can be taxed under the Bengal Sales Tax Act. The watery coconuts were assessed at the rate of 8%. The appellants challenged the assessment contending that the watery coconuts were fresh fruits. The Assistant Commissioner rejected the contention but held that &#8220;the sales of coconut (copra) should attract the levy of tax @ 4% being an item Under Section 14 of the CST Act_, 1956.&#8221; A revision was preferred therefrom only by the appellants. The Tribunal came to the conclusion that watery coconuts should be taxed at the rate of 8% since they fell under the category of general goods.\n<\/p>\n<p> 2. Against the order of the Tribunal the appellants are here by special leave.\n<\/p>\n<p> 3. It is contended on behalf of the appellants that the Tribunal should not have restored the original assessment at the rate of 8% because the respondent-Sales Tax authorities had not preferred any revision to the Tribunal against the order of the Assistant Commissioner. It was also contended that watery coconuts fell within Section 14(vi)(viii) of the Central Sales Tax Act which refers to oil seeds-copra.\n<\/p>\n<p> 4. Our attrition was drawn to the judgment in <a href=\"\/doc\/900780\/\">Ganpat Lal Lakhotia v. State of Rajasthan<\/a>  where it was held, in the context of a notification issued by the State of Rajasthan, that watery coconuts could only be taxed within the restriction imposed by Section 15 of the Central Sales Tax Act, having regard to the fact that the State of Rajasthan had placed no material on the record to show that watery coconuts were outside the scope of Section 14(vi)(viii).\n<\/p>\n<p> 5. This appeal can be decided on this limited ground: The Assistant Commissioner held that the watery coconuts should attract tax at the rate of 4% and the respondent Sales Tax authorities did not challenge his order. It was, therefore, incompetent for the Tribunal in the appellants&#8217; revision petition to set aside that order and direct that the appellants&#8217; watery coconuts should be taxed at the rate of 8%.\n<\/p>\n<p> 6. The appeal is allowed, the order under challenge is set aside and the order of the Assistant Commissioner is restored.\n<\/p>\n<p> 7. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Krishna Coconut Co. &amp; Anr. vs Commercial Tax Officer &amp; Anr. on 9 December, 1999 Equivalent citations: JT 1999 (10) SC 370, 2000 (6) SCALE 393, 2001 121 STC 239 a SC Bench: S Bharucha, D Wadhwa, N S Hegde ORDER S.P. Bharucha, D.P. Wadhwa and N. Santosh Hegde, JJ. 1. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-29344","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Krishna Coconut Co. &amp; Anr. vs Commercial Tax Officer &amp; Anr. on 9 December, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/krishna-coconut-co-anr-vs-commercial-tax-officer-anr-on-9-december-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Krishna Coconut Co. &amp; 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