Coconut as Fruit in Welfare Law

This case addresses whether coconut processing units fall within the EPF framework. 

The Court clarified that while coconut may not be treated as a fruit in common parlance for taxation, welfare legislation demands a broader interpretation. 

By adopting dictionary meaning and purposive construction, the Court held that desiccation amounts to preservation and coconut qualifies as a fruit. 

The ruling significantly expands employee coverage under the EPF Act and reinforces that beneficial statutes must be interpreted liberally.