Watery Coconuts

Watery coconuts, 'watery coconuts' and 'dried coconuts' are two distinct commodities commercially speaking. Watery coconuts are put to a variety of uses e.g. for cooking purposes, for religious and social functions whereas dried coconuts are used mainly for extracting oil, Sidhi Vinayaka Coconut and Co. v. State of Andhra Pradesh, AIR 1974 SC 1111 (1114): (1974) 4 SCC 835: (1975) 1 SCR 440. [Central Sales Tax Act (74 of 1956), s. 14, item (vi) (as amended in 1972)]