BHARUCH COCONUT TRADING CO. AND ORS. vs MUNICIPAL CORPORATION OF THE CITY OFAHMEDABAD AND OTHERS.

The Supreme Court held that brown coconut (watery coconut) does not qualify as a green fruit under Item 10 of Rule 4 of the Ahmedabad Municipal Corporation Rules, and is therefore not exempt from octroi. The Court clarified that brown coconut is a distinct entity and does not fall under the definition of dried fruit as per entry 11 of Rule 4. Consequently, the levy of octroi on brown coconuts was upheld, affirming the High Court's decision.