1967 (5) TMI 64 - HC - VAT and Sales Tax

Summary

Issues:
Interpretation of the term "vegetable" under the Bengal Finance (Sales Tax) Act, 1941, specifically whether green ginger falls under the exempted category of item No. 6 of the Schedule.

Analysis:
The judgment addresses the interpretation of the term "vegetable" under the Bengal Finance (Sales Tax) Act, 1941, focusing on whether green ginger is covered by the exempted category of item No. 6 of the Schedule. The court notes that the word "vegetable" has been subject to interpretation in various cases, with the Supreme Court emphasizing the popular sense of the term rather than its technical or dictionary meaning. Previous judgments have established that for an article to be considered a vegetable, it must be capable of being produced in a kitchen garden or farm and used for consumption. The court also highlights a Kerala High Court decision where green ginger was deemed a vegetable based on common parlance understanding and its culinary usage alongside green chillies.

The court delves into the legislative intent behind the 1954 amendment to the Bengal Finance (Sales Tax) Act, which added the words "commonly known as sabji, tarkari or sak" to the definition of vegetables. The court examines the Bengali meanings of these terms as per a reputed dictionary of spoken words in modern Bengal. The dictionary definitions suggest that the two tests laid down by the Supreme Court regarding vegetable classification are not negated by the Bengali meanings of sabji or tarkari as applied to ginger. The court rejects the argument that ginger cannot be considered a vegetable since it is primarily used for flavoring, citing examples of other items like dhania, pata, and pudina which are similarly used.

Furthermore, the court addresses the argument that the 1954 amendment aimed to restrict the meaning of "vegetable" to items used for food preparation. The court distinguishes between the cooked stage of a vegetable (tarkari) and the stage preparatory to cooking, asserting that edible plant parts going to the table qualify as tarkari. The court concludes that the insertion of the words "sak, sabji or tarkari" does not effectively exclude items like ginger or onion and suggests that explicit exclusions may be necessary through further amendments if the legislature intends to exclude them.

Ultimately, the court rules in favor of the petitioners, holding that green ginger is included or capable of being included in the exempted item No. 6 of the Schedule. The court declares that the proceedings for assessing the sale of green ginger must fail based on this interpretation. The Rules are made absolute without any order as to costs, with a stay on the operation of the order for two months as requested by the respondents.