9911796707
TMI Blog1972 (11) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, Advocate, for the appellant. -------------------------------------------------- The judgment of the court was delivered by HEGDE, J.-This is an appeal by special leave arising from the order of the Orissa High Court summarily dismissing the writ petition under article 227 of the Constitution. The question that arose for decision in that application was whether chill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The primary question for our consideration is whether chillies and lemons are vegetables as contemplated by the Orissa Sales Tax Act. The Orissa High Court in Dhadi Sahu's case' had taken the view that before an item can be considered as vegetable, it should be the principal item of food. It also examined the botanical meaning of that word. The view taken by that court is wholly wrong. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used for the tables. Mr. Mehta, appearing for the State of Orissa, contended that in Orissa chillies and lemons are not used as articles of food. We are unable to accept this assertion as correct. Even if a section of Oriyas have a dislike for chillies and lemons, they do not cease to be vegetables for that reason. In common parlance chillies and lemons are known as vegetables. We have no doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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