KRISHNA COCONUT CO Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(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 "the sales of coconut (copra) should attract the levy of tax @ 4% being an item u/s. 14 of the C. S. T. Act. 1956. " 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.

(2.) Against the order of the tribunal the appellants are here by special leave.

(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.