1956 (4) TMI 48 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that betel leaves do not fall under the category of green vegetables for the purpose of exemption from sales tax under the U.P. Sales Tax Act. The court determined that "green vegetables" in the context of the exemption refers to fresh vegetables grown in kitchen gardens for consumption at the table. The decision was based on the legislative intent and previous court interpretations. The assessees were directed to pay the costs of the references.