9911796707
TMI Blog1991 (4) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 1 of 1959), the Governor of Madras hereby exempts, with effect on and from the 1st April, 1960 the sales of vegetable seeds, fruit, plants, flower seeds and flower plants, from the tax payable under the said Act." 2.. The assessee was a manufacturer and dealer in tin containers. It is not in dispute that he had also dealings in chicory. The sales turnover of such chicory seeds during the assessment year 1978-79 was to the tune of Rs. 1,46,921.43. After examination of the accounts, the respondent/assessee was assessed on a total and taxable turnover of Rs. 13,78,571.21 which was inclusive of the sales of chicory seeds and penalty under section 12(3) of the Act was also levied. On appeal before the Appellate Assistant Commissioner, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptionable and no interference is called for. 4.. Learned counsel for the department referred to the decisions reported in [1977] 39 STC 378 (SC) (State of West Bengal v. Washi Ahmed); [1984] 56 STC 53 (Mad.) (M.R. Arumuga Nadar v. State of Tamil Nadu) and [1985] 60 STC 80 (SC) (P.A. Thillai Chidambara Nadar v. Additional Appellate Assistant Commissioner). In State of West Bengal v. Washi Ahmed [1977] 39 STC 378, the apex Court was concerned with the question as to whether green ginger will fall within the word "vegetable" as found in item 6 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941. After discussing about the approach that is to be adopted in the matter of construction of similar words which are not by themselves d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as included within the meaning of the word 'vegetable' as understood in common parlance. That apart, we find that item 6 speaks not simply of vegetables but 'vegetables-commonly known as "sabji, tarkari or sak" ' and the Division Bench of the High Court held green ginger to fall within the meaning of the words 'sabji, tarkari or sak'. We should certainly be very slow to disturb a meaning placed on these words in Bengali language by two Judges of the High Court who may reasonably be expected to be quite conversant with that language. We are accordingly of the view that green ginger is included within the meaning of the words 'vegetables-commonly known as "sabji, tarkari or sak" ' in item 6 of Schedule I and its sales must be held to be exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. 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." 6.. In Thillai Chidambara Nadar v. Additional Appellate Assistant Commissioner [1985] 60 STC 80, the apex Court was consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.' If regard be had to this rule of construction, the question raised will have to be answered against the appellant. On the first aspect of the question it cannot be disputed that a coconut would be a 'fruit' in the botanical sense but unless it can be said to be a 'fresh fruit' it will not fall within the exemption notification. Similarly a coconut may be available in a vegetable market but because of that it does not become a 'vegetable'. It is well-known that the kernel of the coconut is used as an ingredient in the culinary prepara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance and in the sense in which every house-holder will understand them. It is not only improbable but would be too artificial to assume that when in an ordinary day-to-day use, vegetable is asked to be purchased, chicory can substitute its place and one is asked to get vegetable seeds, the purchase of chicory seeds will answer the demand or requirement of the common man. Consequently, except by doing violence to the language as well as transgressing the object of the use of the word "vegetable seeds" in the notification in question, chicory seeds cannot be brought within its meaning. We are of the view that the object of the notification appears to be to exempt plants of the specified variety as well as seeds of vegetables, fruits and flow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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