1970 (2) TMI 105

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..... les tax in respect of sales on chillies to Messrs Ramchandra Beharilal, having registration certificate No. BA-56 on account of the fact that the term 'grocery' includes chillies." 2.. Facts relevant to the question may be stated in brief. Ramchandra Ramniwas (petitioner) carries on business in grocery articles. He sold chillies (red pepper) on 2nd January, 1960, for Rs. 1,837.78 to Messrs Ramch .....

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..... purpose of resale in Orissa. These goods include spices. The short question that arose for consideration before the Tribunal, therefore, was whether chillies would come within the meaning of "spices". In the Oxford English Dictionary, the expression "chilly" carries the following meanings: "The dried pod of a species of capsicum or red pepper; the pods which are acrid, pungent and of a deep red .....

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..... should have been framed as to whether chillies would come within the definition of spices. We accordingly reframe the question. In view of our holding that chillies come within the definition of spices and as spices were entered in the registration certificate of the purchasing dealer for being purchased tax-free, the petitioner is entitled to sell chillies to the purchasing dealer free of sales .....

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