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Judgment
Yogeshwar Dayal, C.J. and Upendralal Waghray, J.—The question before the Tribunal was whether the watery coconuts came under entry No. 5 of the Third Schedule or they are covered by residuary entry No. 10 of the Second Schedule ? Entry No. 5 of the Third Schedule before amendment read as follows :
"5. Coconuts (i.e., copra At the point of last 4 paise in excluding tender coconuts) purchase in the State. the rupee." (cocos nucifera)
This entry was amended with effect from August 1, 1986, by excluding the words "copra" and adding another entry 5-A mentioning "copra". By the amendment it is clear that coconuts other than tender coconuts and copra are part of the Third Schedule. This Schedule consists of declared goods under the provisions of section 14 of the Central Sales Tax Act, 1956, and are common throughout India and more than 4 per cent. tax could not be levied.
The bifurcation of entries 5 and 5-A is, in fact, clarificatory and this was the position even under the old entry 5. "Copra" is specifically classified again as entry No. 5-A which was already included in the original entry "coconut". The original entry excluded tender coconuts. Watery coconuts cannot be tender coconuts and this view was taken by our High Court in the case of Sri Krishna Coconut Co. [1965] 16 STC 511. It was held that a fully grown coconut with a well-developed kernel which contains water cannot be called either a tender or dried coconut. It is, thus, clear that the watery coconuts are within the original entry No. 5 of the Third Schedule. Once the goods were covered by entry No. 5 of the Third Schedule they automatically excluded by the definition of entry No. 10 of the Second Schedule. We are in agreement with the Tribunal that the goods are not liable to tax additionally, as they are covered by entry No. 5 of the Third Schedule. With these remarks the T.R.C. is dismissed.
Petition dismissed.