1982 (1) TMI 164 - HC - VAT and Sales Tax

Summary

The High Court of Orissa ruled that garlic is considered a vegetable and is therefore exempt from sales tax. The court cited previous cases where lemon, chilli, and ginger were also classified as vegetables. The government notification specifically excluded garlic from the definition of vegetables, but until then, garlic was considered a vegetable for sales tax purposes. The court sided with the Tribunal's decision, stating that garlic should be classified as a vegetable unless specifically excluded by the government. The judgment was agreed upon unanimously.