1956 (4) TMI 48

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..... ach reference is "whether betel leaves fall under the category of green vegetables?" The assessees are dealers in betel leaves, and section 3 of the U.P. Sales Tax Act, 1948, provides that, subject to the provisions of that Act, every dealer shall in each assessment year pay sales tax on his turnover of the previous year. Section 4 provides however that no tax shall be payable, inter alia, on su .....

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..... atta, maida, suji and bran (Item No. 2), certain kinds of edible oils (Item No. 5) and groundnuts (Item No. 12) to which no reference would have been necessary had the word "vegetable" been used in its wider sense. "Green" also is a word with more than one meaning, but in our opinion it is used in the Notification not as an adjective of colour but figuratively, as meaning young and tender in contr .....

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..... r chewed as a carminative and antacid tonic (see tit. Tambula). Learned counsel contend however that the fact that some persons, even if only a few, eat betel leaves as an article of food, is enough to bring these leaves into the category of "green vegetables". The question is however to determine what the legislature intended, and looking at the list of exemptions as a whole we are of opinion t .....

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