Potato - Indian Laws - General

Potato The Grolier Encyclopedia of Knowledge defines the word potato as an edible tuber that grows at the end of an underground stem of the plant and is a vegetable. The encyclopedia further states about potato as under: They are cooked fresh and can also be frozen or dried. They are processed into flour, starch, and alcohol and are used as fodder, especially in Europe. In the United States, annual per-capital consumption is 19 kg (42 lb) of fresh potatoes and 13 kg (30 lb) of processed potatoes, such as frozen French fries and potato chips. The New Encyclopedia Britannica, Volume 19, 15th Edition classifies vegetables on the basis of parts of the plant, such as, root, stem, tuber, i.e., used for food. Potato is a tuber and states about potatoes as under: Potato. Potatoes should be smooth, shallow-eyed, and clean. Varieties differ as to shape, size, colour of skin, and cooking qualities. Suitability for processing requires such qualities as high dry matter content, good texture and colour, low sugar content, high degree of maturity, and low peeling loss. In the second half of the 20th century, both institutional eating establishments and homemakers used potatoes in various processed forms, particularly frozen French-fried and dehydrated, or instant, mashed types. Potato chips have long been established as a major processed product. Instant mashed potato, in both potato granules and potato flake form, sliced and diced potato, and potato flour comprises the principal dehydrated products now in commercial production. One of the principal uses for dehydrated potato dice is as an ingredient in the manufacture of canned meat products. SHRIYA ENTERPRISES VERSUS COMMISSIONER, COMMERCIAL TAXES, UTTARAKHAND - 2011 (10) TMI 564 - UTTARAKHAND HIGH COURT