Case of Union of India vs Shriram Coconut Products (P) Limited, HC Delhi Judgement Dated 12th March 2026. HC held that desiccation of coconut constitutes ‘preservation’ and that coconut is considered a ‘fruit’ under the Employees’ Provident Funds and Miscellaneous Provisions Act (EPF Act). It thus ruled that the business of processing coconut (desiccation) falls under the purview of EPF Act.