Copra is an oil seed within the meaning of sec. 14 (vi) of the Central Sales Tax act and hence the explanation to schedule by which copra is included in the expression coconut which forms item 5 of schedule III is not inconsistent with sec. 6 of the Andhra Pradesh General Sales tax Act or Sec i4 (vi) of the Central sales Tax Act.

ALLADL KUPPUSWAMI, J.

( 1 ) THE common question chat arises for consideration in these writ petitions is whether copra was liable to sales-tax during the relevant assessment year at the point of last purchase in the State under Item 5 of Schedule III of the andhra Pradesh General Sales Tax Act, 1957 (referred to in this judgment as the Act) read with sec. 6 of the Act. Though the petitioners and the assessment years are different In the three writ petitions, it is admitted that the decision In one of them will govern the other writ petitions. Hence, it is sufficient to set out the facts and contentions in W P No 3447/73.

( 2 ) THE petitioner is a dealer In copra and cocount oil at Ambajipet, East godavari District. He purchases copra from registered dealers and converts it into oil. During the assessment years 1964-65 to 1967-68. tax was levied on the purchases made by him on copra on the ground that the purchase was the last purchase within the State and tax schedule III consists of several items. the following terms : was liable at that point: on copra under item 5 of schedule III of the Act read with Sec 6 of the Act. These assess ments were confirmed on appeal by Assistant commissioner of Commercial Taxes, the petitioner has filed this writ petition praying for the issue of a writ of mandamus or any other appropriate writ declaring that the orders of the Assistant commissioner are illegal, ultravires and without jurisdiction and opposed cc the provisions of the Act

( 3 ) THE relevant provisions of the act as they were in force during the periods of assessment are set out hereunder :"sec. 6 : Notwithstanding anything contained in sec. 5. the sales or purchases of declared goods by a dealer shall be liable to tax at the rate, and only at the point of sale or purchase specified against each In the Third schedule on his turn, over of such sales or purchases for each year Irrespective of the quantum of his turnover In such goods. . . . . . "the relevant item is Item 5 which is in descriptlon of goods. Point of levy rate of tax coconuts at the point of last purchase In the State. 3 paise in the rupee, explanation I at the end of the schedule is In the following terms:"the expression coconut In Item 5 means dried coconuts, shelled or unshelled including copra, but does not include watery coconuts falling under item 0 of the Second Schedule and tender coconuts falling under item 9 of the Fourth schedule. "

( 4 ) TAX was levied on copra on the footing that coconut is mentioned as Item 5 in Schedule III and under the explanation, coconuts means dried coconuts, shelled or unshelled Including copra. It was however, argued by Sri M. Suryanarayana murthy, the learned counsel for the petitioner that sec. 6 deals only wl:h declared goods and says that the sales or purchases of such of the declared goods mentioned In schedule III shall be liable to tax at the rate and at the point of sale or purchase specified against each of them in the third schedule. It is therefore, necessary that the goods mentioned in schedule III should be declared goods. Sec. 2 (f) of the Act defines "declared goods" as goods declared under sec. 14 of the Central Salas Tax Act. 1956 to be of special importance in Inter State trade or commerce. At the relevant period under section 14 (vi) of the Central Sales tax Act. certain goods were declared as of special importance Item 6 among those goods is as follows :"oil seeds, that is to say, seeds yielding non-volatile oil used for human consumption, or In industries, or in the manufacture of varnishes, soaps and the like, in lubrication, and volatile oils used chiefly In medicines, perfumes, cosmetics and the like. "

( 5 ) IT is therefore, submitted that it is only oil seeds referred to in Sec. 14 (vi) that are declared goods and unless copra comes within the definition of oil seed it will not be a declared goods and it cannot therefore be included In schedule III of the Act as Sec. 6 deals only with declared foods. It c

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