GANPAT LAL LAKHOTIA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The appeal is concerned with a notification issued by the respondent- State of Rajasthan on 9/3/1970, in exercise of the powers conferred by Section 5 of the Rajasthan Sales Tax Act, 1954, levying sales tax at the rateof 7% on "watery coconuts". The notification was challenged on the ground that watery coconuts fell within the purview of Section 14 of the central Sales Tax Act, 1956, and that, therefore, the levy at the rate of 7% was bad. The notification was upheld by a learned Single Judge and, in the order appealed against, by a division bench of the High court, reliance being placed upon the judgment of this court in Sri Siddhi vinayaka Coconut and Co. v. State of A. P

(2.) In Section 14 of the central Sales Tax Act certain goods are specified which are of "special importance in inter-State trade or commerce". They include:

(3.) The principal question, therefore, is: What are watery coconuts We find that the A. P. High court in Sri Krishna Coconut Co. v. CTO has squarely dealt with the question. The court said: