1969 (10) TMI 62 - HC - VAT and Sales Tax

Summary

Issues:
Whether pine-apple is considered a vegetable or a green fruit for the purpose of exemption under section 9 of the Kerala General Sales Tax Act, 1963.

Analysis:
The judgment in this tax revision case revolves around the classification of pine-apple as a vegetable or a green fruit for sales tax exemption under the Kerala General Sales Tax Act, 1963. The assessee claimed exemption under item 10 of the Third Schedule to the Act, which covers vegetables, including green fruits, used for human consumption. The Sales Tax Officer and the Appellate Assistant Commissioner rejected the claim, but the Appellate Tribunal accepted it, deeming pine-apple as a green fruit.

The court, in its analysis, referred to various legal precedents and definitions of "vegetable" and "fruit" to determine the common understanding of these terms. The Supreme Court's decisions in cases involving betel leaves and the interpretation of "vegetables" were considered. The court highlighted that the distinction between fruits and vegetables is often based on whether they can be eaten raw or require cooking. It was noted that common parlance dictates this distinction, as seen in examples like tomatoes being considered fruits when raw but vegetables when cooked.

The court also discussed the relevance of the inclusive portion of item 10 in the Third Schedule, which sheds light on the meaning of "green fruit." The interpretation suggested that "green fruit" refers to ripe fruits that are considered vegetables in common language, such as tomatoes and lime. This interpretation aimed to clarify that certain ripe fruits could still fall under the category of vegetables based on their common usage and understanding.

Ultimately, the court concluded that pine-apple does not qualify as a vegetable or a green fruit based on common parlance. Pine-apple is typically regarded as a fruit, whether ripe or unripe, and not as a vegetable. Therefore, it did not meet the criteria for exemption under item 10 of the Third Schedule. The court set aside the Tribunal's decision and upheld the Sales Tax Officer's conclusion, restoring the initial assessment.

In light of the detailed analysis and legal interpretations provided, the court allowed the petition, emphasizing that pine-apple does not fit the definitions of a vegetable or a green fruit as per common understanding. The court appreciated the assistance of Mr. M.I. Joseph, who appeared as amicus curiae, but did not pass any order regarding costs due to the assessee's absence during the proceedings.