MADAN MOHAN GHOSH Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE common question that arises for consideration in all these five reference cases made under section 24 (1) of the Orissa Sales Tax Act, 1947 (for short "the Act") by the Sales Tax Tribunal is as to whether watery coconuts are liable to purchase tax or sales tax.

(2.) IN the first four cases, the dealer is M/s. Madan Mohan Ghosh and in the fifth one, M/s. Bhadrak Coconut Store. The period in the first four cases is 1976-77 and 1978-79 and in the fifth case it is 1977-78.

(3.) Let us first refer to the dictionary meaning of the expression cocos nucifera". It is a tropical seaside palm-tree akin to coco-palm or coconut-palm which produces the coconut, a large edible nut yielding coconut-butter or coconut-oil and coconut-milk. "copra", according to the Chambers Dictionary, is the dried kernel of the coconut yielding coconut oil.