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TMI Blog1985 (7) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... such a situation, the assessee should have such an opportunity. We cannot foreclose such an opportunity. We cannot categorically say that ripened coconut could never be considered to be "vegetable". But in this case the assessee has adduced no evidence. - Civil Appeal No. 1434, and 1435 of 1973, 1003 of 1975, W.P. Nos. 1439, and 3425 of 1970 - - - Dated:- 20-7-1985 - TULZAPURKAR V.D., SABYASACHI MUKHARJI AND RANGANATH MISRA JJ. J. Ramamurthy, Advocate, for the appellant. S.T. Desai, Senior Advocate (A.V. Ramgam, Advocate, with him) for the respondent. -------------------------------------------------- [The judgment of TULZAPURKAR and RANGANATH MISRA, JJ., was delivered by TULZAPURKAR, J., SABYASACHI MUKHARJI, J., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n statutes like the Excise Tax Acts or Sales Tax Acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. If any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted." If regard be had to this rule of construction, the question raised will have to be answered against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the Tamil Nadu General Sales Tax Act, 1959 was passed but in our view such reliance is of no avail to the appellant. In the first place all these earlier notifications clearly show that coconut was always subject to sales tax till G.O. No. 1764 dated April 5, 1960 was issued under the 1959 Act and there is no material to show that the Government had changed its view and exempted coconut from taxation under the 1959 Act. Secondly, under the earlier notifications merely "fruits" had been exempted from levy of sales tax and since coconut would have come within the category of fruits, the same was expressly excluded from the exemption thereby making the sale thereof liable to tax. The legislative history, therefore, is of no assistance to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, I respectfully agree. But my learned brothers have also found that ripened coconut cannot be considered to be "vegetable", I am not so sure on this aspect. Whether ripened coconut can be considered to be a "vegetable" or "fruit" in any part of India will depend upon the evidence available. Tastes vary, habits differ and food served, prepared and consumed at the tables in different parts of the country also vary. Therfore, it is safer not to rest our decision on our subjective ideas, if possible. I, however, respectfully agree with the conclusion reached by my learned brothers that the appeals should be dismissed. It is well-settled that it is for the assessee who claims exemption to adduce evidence that a particular article is an ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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