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TMI Blog2017 (9) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... d consistently in a particular manner for several assessment years, then in that event it is not permissible for the Revenue to depart therefrom, unless there is any material change - It is not disputed by the Revenue that aloe vera juice is being sold by the dealer at lower rate of tax since 2007-08 and even after the enactment of the U.P. Value Added Tax Act, 2008. Tribunal was justified in holding that the entry "processed vegetable" is of wide amplitude and would within its ambit include aloe vera juice which can only be sold upon being processed - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order considering and upon taking note of similar entry in tax laws of various States, including, Mizoram, Delhi, Punjab, Jharkhand, Jammu and Kashmir were expression "preserved vegetable" has been used, and upon considering the dictionary meaning and recipe of certain well known chefs came to form an opinion that aloe vera is used as processed or preserved vegetable in the form of juice/jelly/pulp, therefore, would be covered under Entry 103. According to Oxford dictionary, vegetable would mean "A plant or part of a plant used as food, such as a cabbage, potato, turnip, or bean. ''fresh fruit and vegetables'." It is not in dispute that dealer is selling its products including processed veg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble juice. Merely, the expression vegetable juice or aloe vera juice has not been mentioned in the entry would not mean that it is not a processed vegetable;(iv) aloe vera leaves upon being subjected to various process would remain and retain its character as vegetable. Mere addition of preservatives or changing the shape will not change its identity, therefore, concluded that processed form of aloe vera pulp as jelly or juice would fall within the expression "processed vegetables", under Entry 103. Learned counsel for the Revenue would submit that "vegetable" has to be understood as used in common parlance in the State of U.P., therefore, would urge that Entry in hindi language reads "processed sabjiyan" to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fference is found in construing notifications in Hindi and English, notification issued in Hindi will apply. Learned counsel for the Revenue would urge that Hindi version of Entry 103 refers to the expression "Sabji" it would mean vegetables used and understood by the people of the State in common parlance and language. Aloe vera leaf is neither referred to as "Sabji" nor sold in the vegetable market. Similarly, reliance was placed on M/S Pappu Sweets & Biscuits, etc. Versus Commissioner of Trade Tax, U.P. [1998 U.P.T.C. 1086], to contend that the word used in the provision, imposing taxes or granting exemption should be understood in the same way for which they are understood in ordinary parlance in the area in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry should be taken by way of last resort. The Court was of the opinion that the entry in question is of wide import and takes within its purview chemicals of all kinds and does not make any distinction between an inorganic chemical and an organic chemical. It is now well-settled principle of law that when two views are possible, one which favours the assessee should be adopted. (Refer: Bihar State Electricity Board Versus Usha Martin Industries (1997) 5 SCC 289) Supreme Court and this Court has consistently taken the view, that in determining the meaning or connotation of words and expressions describing an article in a tariff schedule, one principle which is fairly well settled is that those words and expressions should be construed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Refer: Bharat Sanchar Nigam Ltd. and another Versus Union of India and others (2006) 3 SCC 1) It is not disputed by the Revenue that aloe vera juice is being sold by the dealer at lower rate of tax since 2007-08 and even after the enactment of the U.P. Value Added Tax Act, 2008. In my opinion, Tribunal was justified in holding that the entry "processed vegetable" is of wide amplitude and would within its ambit include aloe vera juice which can only be sold upon being processed. I am unable to persuade myself to take view contrary to the view taken by the first and second appellate authority. The question of law, therefore, is answered in favour of the dealer and against the Revenue. The revision being devoid of merit is acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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