1979 (8) TMI 188

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..... liable to be assessed as "vegetables" under entry 10 of the Third Schedule to the Kerala General Sales Tax Act, 1963, or under section 5A at a more onerous rate. The Sales Tax Appellate Tribunal. differing from the concurrent conclusions of the Sales Tax Officer and the Deputy Commissioner, held that arrow-root is a vegetable and is liable to be assessed as such. The State has preferred this revis .....

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..... t the term must be understood in the popular sense and in the sense known to the world of trade and commerce. The question has arisen under the entry as to whether betel leaves are vegetables or not. After analysing the position, it was ruled by the Supreme Court in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer[1961] 12 S.T.C. 286 (S.C.). that betel leaves are not vegetables. In the course .....

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..... and explain the meaning of the entry in Evans Food Corporation v. State of Kerala[1978] 42 S.T.C. 7; 1978 K.L.T. 396. In the light of the principles noticed in the judicial decisions and the popular concept of the term "vegetables", we are of the opinion that arrow-root is a vegetable within the meaning of entry 10 of the Third Schedule to the Kerala General Sales Tax Act. The decision of the Tr .....

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