ORDER

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 rate of 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 Wnayaka Coconut & Co. v. State of A. P ((1974) 4 SCC 835 : 1974 SCC (Tax) 319 (1974) 34 STC 103)

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 :

(vi) Oilseeds, that is to say, -

(viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera);"

To these goods the restrictions contained in Section 15 apply. It is not in dispute that if watery coconuts fall within the purview of Section 14, the notification levying sales tax thereon