C.S.P. Singh, J.
1. The additional revising authority has referred the following question for the opinion of this Court:
Whether, on the facts and in the circumstances of the case, kachcha naryal is fresh fruit or dry fruit for purposes of sales tax
2. The controversy between the assessee and the department is as to whether 'kachcha naryal' is fresh fruit or dry fruit. The Judge (Revisions) has found that 'kachcha naryal' is sold in wet condition and is liable to decomposition like any other fresh fruit. Kachcha naryal is a well-known commodity and although it is not found in this State, it is brought from other States and is sold in green raw condition. There is no element of dryness at the time when it is sold. On 'kachcha naryal' drying up it is sold as 'gari ka gola'. Kachcha naryal is obviously a fresh fruit and is exempt under Notification No. ST-911/X dated 31st March, 1956.
3. The question referred is answered by saying 'kachcha naryal' is a fresh fruit and is exempt from tax. As none has appeared on behalf of the assessee, the reference is answered against the department and in favour of the assessee. No order as to costs.