NEW NAGPUR COPRA INDUSTRIES Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) What principally falls for consideration in this writ petition is whether the word "copra" as found in entry No. 6(viii) in Schedule B, Part II, of the Bombay Sales Tax Act, 1959 ("the BST Act" for short) takes within its ambit copra powder (copra-kis).

(2.) The relevant entry reads thus :

(3.) It appears that the respondents were consistently treating copra powder as "copra" for the purposes of the BST Act till the year 1978 when the Commissioner of Sales Tax of the State took a different view of the matter, vide his order dated 23rd October, 1978 in the case of M/s. Mahesh Khopra Industries and M/s. Malhar Products. By the time the impugned orders were passed, the question involved with reference to the Central Sales Tax Act ("the CST Act" for short) was decided by the Karnataka High Court in the case of Sri Lakshmi Coconut Industries v. State of Karnataka [1980] 46 STC 404. The respondent No. 2 refused to follow the said decision in preference to the view taken by the Commissioner. It may be mentioned the relevant entry in ection 14 of the CST Act and entry in question in the BST Act are in pari materia.