P.A. THILLAI CHIDAMBARA NADAR vs THE ADDL. APPELLATE ASSTT. COMMISSIONER. MADURAI & ANR.

The Supreme Court upheld the High Court's decision that sales turnover in coconuts was not exempt from sales tax under the Tamil Nadu General Sales Tax Act, 1959. The Court emphasized that in interpreting tax statutes, terms should be understood in their popular meaning rather than scientific definitions. It concluded that while coconuts may be botanically classified as fruits, they do not qualify as 'fresh fruits' for the purposes of the exemption notification, as they are not commonly regarded as such by consumers. Therefore, the appellant's sales of coconuts were liable to sales tax for the assessment years in question.