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TMI Blog1983 (12) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... rchases of "red ripe or fruit chillies", which they ultimately sold and proposed to levy tax on such purchases. The dealers contended that what they purchased were "vegetables" falling within the exemption granted under the notification issued by the Government in G.O. Ms. No. 1764. This contention was rejected by the assessing authority on the ground that "red ripe or fruit chillies" are not "vegetables". On appeal, the Appellate Assistant Commissioner also dismissed the appeals, on the ground that "red ripe or fruit chillies" are not considered or recognised in common parlance as "vegetables". On further appeal by the dealers to the Tribunal contending that "red ripe or fruit chillies" can be regarded as "vegetables", the Tribunal, on a consideration of this question, found that only green chillies, if at all, could be treated as "vegetables" and not 'red ripe or fruit chillies" and dismissed all the appeals. 2.. Before this Court also, the learned counsel for the petitioners reiterated the same contention that "red ripe or fruit chillies" purchased by the petitioners would fall within the ambit of the expression "vegetables" in the notification in G.O. Ms. No. 1764, Revenue, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to it". Similarly, in Planters Nut and Chocolate Co. Ltd. v. The King (1952) 1 DLR 385, the Supreme Court of Canada, interpreting the words "fruit" and "vegetables" in the Excise Act, observed thus: "They are ordinary words in every day use and are, therefore, to be construed according to their popular sense." Story, J., in 200 chests of tea (1824) 9 Wheaton (US) 430 at 435 has forcibly drawn attention to this rule of construction by observing "the particular words used by the legislature in the denomination of articles are to be understood according to the 'common commercial understanding of the terms used, and not in their scientific or technical sense', for 'the legislature does not suppose our merchants to be naturalists, or geologists, or botanists". In Madhya Pradesh Pan Merchants Association, Santra Market, Nagpur v. State of Madhya Pradesh [1956] 7 STC 99 at 102, Hidayatullah, C.J., as he then was, while considering the question whether betel leaves would be "vegetables", pointed out that "the word 'vegetables' cannot be given the comprehensive meaning the term bears in natural history and has not been given that meaning in taxing statutes before. The term 'vegetables ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote those classes of vegetables grown in a kitchen garden or in a farm and used for the table. Applying the rule of construction so laid down in the cases referred to above, it is at once obvious that "red ripe or fruit chillies", though grown in a kitchen garden or in a farm, are never used for the table. Certainly it is not used either as a principal or even as a subsidiary item in a meal. It is also not a commodity normally and ordinarily sold by a vegetable vendor. More than this, the housewife desiring to make purchases of "vegetables" in a market would not regard "red ripe or fruit chillies" as "vegetables". Equally, the vegetable vendor, who every day deals in vegetables, would not consider "red ripe or fruit chillies" as "vegetables". There can, therefore, be no doubt that 'red ripe or fruit chillies" cannot appropriately be included within the meaning of "vegetables", as understood in common parlance. 4.. We now proceed to consider the decision in Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, Ganjam [1973] 32 STC 494 (SC) strongly relied on by the learned counsel for the petitioner. In that case, the question that arose for consideration and decision by the Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arthest from the contemplation of the authorities. Originally, G.O. No. 710 Revenue, dated 25th March, 1954, issued under section 6(1) of the Madras General Sales Tax Act, 1939, exempted "all sales of handloom cloth, eggs, meat and fish (other than canned, preserved, dried or dehydrated fish and meat), flowers, vegetables and fruits (other than potatoes, onions, nuts, coconuts, dehydrated vegetables, canned, preserved, dried or dehydrated fruits) from the tax payable". This was amended in G.O. Press No. 1913, Revenue, dated 16th May, 1956, by which for the words and brackets "vegetables and fruits (other than ........................ dehydrated fruits)", the words and brackets "ginger", green chillies, vegetables and fruits (other than sweet potatoes, yarn and tapioca, garlic and other similar varieties of vegetables which are used as spices and condiments and not as substantial articles of food, nuts, coconuts, dehydrated vegetables, canned, preserved, dried or dehydrated fruits)" were substituted. These notifications were operative till the 1959 Act was passed. But, subsequently in G.O. No. 1764, Revenue, dated 5th April, 1960, with effect from 1st April, 1960, exemption was gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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