Fresh fruit and vegetable, a coconut (neither tender nor dried but a ripened coconut with or without husk) is neither a 'fresh fruit' nor a 'vegetable', P.A. Thillai Chidambara v. A.A.A. Commissioner AIR 1985 SC 1644 (1645). [T.N. General Sales Tax Act (1 of 1959), ss. 17 and 3]
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