1989 (9) TMI 360

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..... uestion whether lucerne grass would fall under the expression of "vegetable" and the sales thereof is exempt by virtue of G.O. No. 1764 (Revenue) dated April 5, 1960, as amended. The Appellate Tribunal relying on the literature on the subject and also on Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, Ganjam [1973] 32 STC 494 (SC) held that the meaning of the word "vegetable" in common parlance w .....

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..... 56] 7 STC 99: "In our opinion, 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' is to be understood as commonly understood denoting those classes of vegetable matter which are grown in kitchen gardens and are used for the table." Judged by that standard, lucerne .....

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