The judgment of the Court was delivered by

MOHTA, J. - What principally falls for consideration in this writ petition is whether the word "copra" as found in entry No. 6(viii) in Schedule B, Part II, of the Bombay Sales Tax Act, 1959 ("the BST Act" for short) takes within its ambit copra powder (copra-kis).

2. The relevant entry reads thus :

"6. Oil-seeds, that is to say, -

(i) to (vii) ....................

(viii) Coconut (i.e., copra excluding tender coconuts (Cocos nucifera).

(ix) to (xx) ....................."

The petitioner is a partnership firm carrying on business of manufacture of copra oil and copra powder. According to the petitioner - a position not disputed - it prepares copra powder by simple process of crushing desiccated copra, which process does not involve either addition of new substance or substracting any ingredients resulting into any chemical change in the substance of copra or loss of its identity. The Sales Tax Officer (Recovery), Unit-I, Nagpur, respondent No. 2, passed two assessment orders dated 29th December, 1983 for different periods, namely, 1st November, 1978 to 21st October, 1979 and 22nd October, 1979 to 7th November, 1980 rejecting the sta