9911796707
TMI Blog1989 (12) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... go pickles and jelly as also green mango slices in brine. The applicant is registered under the Bengal Finance (Sales Tax) Act, 1941 and the Central Sales Tax Act, 1956. On examination of the books of accounts of the applicant, the respondent No. 3, namely, the Commercial Tax Officer, Malda, found that in 1382 B.S., the applicant had sold green mango slices in brine for Rs. 17,837.50 and in 1383 B.S. for Rs. 70,783.95. The Commercial Tax Officer concerned, held that green mango slices in brine is a preserved fruit within the meaning of Notification No. 2252-F.T. dated 9th June, 1969 and is a notified commodity within the meaning of West Bengal Sales Tax Act, 1954. The applicant was accordingly advised to apply for registration under that Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the respondents from giving any effect to the impugned order in Revision Case No. 429/78-79 by the respondent No. 1. 4.. The application is opposed. In substance, the case of the respondents is that the mango slices in brine being a preserved fruit was a commodity notified under section 25 of the 1954 Act and as such, the applicant was liable to registration as a dealer under the said Act and to pay tax on all its sales of the said item with effect from 27th June, 1975, when the sale of this item by the applicant commenced. In fine, the contention of the respondents is that articles sold by the applicant is, in essence, a preserved fruit within the meaning of the notification referred to above and as such taxable. 5.. It is clear u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dehydration or any other preserving process, including almond, khasta badam, pistachio nut, chilgoza or neoza, apricot, alubukhra, cashewnut, walnut, fig, raisin (locally known as kismis or monacca) and date (locally known as khajur, zahedi or sohera) but excluding any fruit which is oil-seed, as defined in section 14 of the Central Sales Tax Act, 1956 (Act 74 of 1956)." 6. It is clear upon a perusal of the notification quoted above that in order to come within the meaning of the notification the article must be a fruit-dry or preserved-or the edible parts of which has undergone full or partial dehydration. The notification also includes certain items of dry fruits by name as being included within the meaning of the notification. But, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enumerated above, but it is not inconceivable that there may be a fruit which does not contain a seed capable of reproduction but enveloped by a pulp or a thing of like nature suitable for consumption, as for example, a banana. Therefore, the definition quoted by the applicant, and referred to, in course of the argument, is certainly not a conclusive test. Even then, the question remains whether green mango out of which green mango slices in brine is prepared by peeling off the skin, removing the seed, slicing the mango into pieces, soaking the same in saline water, and thereafter; dehydrating the same for preservation and used not as a fruit but as an ingredient for the preparation of vegetable or curry or chutney or pickles and things lik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se dealing in those articles. If any term or expression has been defined in the enactment, then it must be understood in the sense in which it is defined. But in the absence of any definition being given in the enactment, the meaning of the term in common parlance or commercial parlance has to be adopted. (See Indo International Industries v. Commissioner of Sales Tax, U.P. [1981] 47 STC 359 (SC); AIR 1981 SC 1079, P.A. Thillai Chidambara Nadar v. Additional Appellate Assistant Commissioner [1985] 60 STC 80 (SC). 9. The State Representative referred to the case of Commissioner of Sales Tax v. Chhotelal reported in [1966] 18 STC 179 (MP). That was a case relating to pind-khajur. Considering the manner in which pindkhajur is prepared, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in a farm and are used for the table. It was further held that green ginger is generally regarded as included within the meaning of the word vegetable as understood in common parlance. Upon a reference to this decision it was contended that in order to be vegetable the item must be grown either in a kitchen garden or in a farm. It is true that mangoes-green or ripe-are not grown in kitchen gardens. They are grown in horticultural farms or in an isolated manner. But the fact that they are not grown in kitchen gardens or farms, cannot be the sole determining criterion. As we have already indicated that jack-fruit when not ripe is used as a vegetable for preparation of curry, but when ripe, becomes a fruit. Therefore, it is possible for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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