A revision was preferred therefrom only by the appellants.
Against the order of the Tribunal the appellants are here by special leave.
The Assistant Commissioner rejected the companytention but held that the sales of companyonut companyra should attract the levy of tax 4 being an item Under Section 14 of the CST Act, 1956.
P. Bharucha, D.P. Wadhwa and N. Santosh Hegde, JJ.
The appellants are dealers in fresh watery companyonuts and the question is in relation to the rate at which they can be taxed under the Bengal Sales Tax Act.
The watery companyonuts were assessed at the rate of 8.
The appellants challenged the assessment companytending that the watery companyonuts were fresh fruits.
