JUDGMENT

Rajendra Babu, J.-For the assessment periods 1978-79 the Sales Tax Officer assessed the respondent under the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Prvesh Par Kar Adhiniyam, 1976, that is, an Act to levy a tax on the entry of goods into a local area in Madhya Pradesh for consumption, use or sale therein (hereinafter referred to as the Act ). The respondent is a dealer in coconuts. Apart from oil he was assessed to entry tax on watery coconnuts under the Act. The assessee claimed in the appeal that copra and coconut are commercially two different commodities and water coconut is not liable to payment to entry tax. However, the appellate authority rejected this claim. The matter was carried in second appeal to the Tribunal unsuccessfully. Thereafter, the respondent questioned the correctness of the orders of the Tribunal and the other authorities before the High Court. The High Court considered the Entry at item No. 5 which reads as "Oilseeds, that is to say - (viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos Nucifera)". The High Court took the view that tender coconut is not subject to tax and falls outside the scope of entry referred to above and do