The word "vegetables" in taxing statutes is to be understood as in common parlance, i.e. denoting class vegetables which are grown in a kitchen garden or in a farm and are used for the table.

Headnote:
SALES TAX - Exemption - Betel leaves - Whether vegetables - C. P. & Berar Sales Tax Act (XXI of 1947), S. 6, Sch. II, Item 6.
Fact of the Case:

The petitioners, dealers in betel leaves, challenged the imposition of sales tax on betel leaves by the Sales Tax Officer, Akola, under the C. P. & Berar Sales Tax Act, 1947 (Act XXI of 1947). They claimed exemption from tax under Section 6 of the Act, which exempted goods specified in the second column of Schedule II from sales tax. The petitioners argued that betel leaves were exempt as they were vegetables under Item 6 of the Schedule.
Finding of the Court:

The Court held that betel leaves were not exempt from sales tax under Item 6 of the Schedule. The Court interpreted the word "vegetables" in its popular sense, as understood in common parlance, and not in any technical or botanical sense. The Court relied on decided cases which held that betel leaves were not within the expression "green vegetables" or "plants cultivated for food".
Issues: Whether betel leaves were exempt from sales tax under Section 6 of the C. P. & Berar Sales Tax Act, 1947.
Ratio Decidendi: The Court held that the word "vegetables" in Item 6 of the Schedule should be construed in its popular sense, as understood in common parlance, and not in any technical or botanical sense. The Court relied on decided cases which held that betel leaves were not within the expression "green vegetables" or "plants cultivated for food".
Final Decision: The Court dismissed the petitions and upheld the imposition of sales tax on betel leaves.

Judgment

KAPUR, J. : These are three petitions under Art. 32 of the Constitution challenging the imposition of sales tax on betel leaves by the Sales Tax Officer, Akola. The question raised in all the three petitions is the same and can conveniently be disposed of by one judgment.

2. The petitioners in the three petitions are dealers in betel leaves at Akola, now in the State of Maharashtra and at the relevant time in the State of Madhya Pradesh. The Assistant Sales Tax Officer at Akola assessed the petitioners under the provisions of the C. P. & Berar Sales Tax Act, 1947 (Act XXI of 1947), hereinafter termed the "Act" to the payment of sales tax as follows:

WRIT PETITION NO. PERIOD AMOUNT

W. P. No. 4/58 7-11-53 to 26-10-54 Rs. 1882- 9-0

& 27-10-54 to 14-11-55 Rs. 1885-13-0

W. P. No. 36/58 27-10-54 to 26-10-55 Rs. 1890- 3-0

W. P. No. 37/58 27-10-54 to 14-11-55 Rs. 3530- 4-0

The petitioners in W. P. Nos. 4 and 36 did not appeal under s. 22 of the Act but the petitioner in W. P. No. 37 did appeal under that section. As he did not deposit the amount of tax the petition was dismissed. He then filed a petition under Art. 226 in the High Court of Nagpur but that petition was withdrawn and therefore no decision was given on the merits of the case. In all the petitions the submission of the petitioners is that the order demanding tax was without authority of law inasmuch as betel leaves were not taxable under s. 6 read with the second Sehedule of the Act. The imposition of the tax, it is alleged, is an infringement of the petitioners right to carry on trade or business guaranteed under Art. 19(1)(g) of the constitution and the prayer is for the issue of a writ of certiorari quashing the order of the Assistant Sales Tax Officer and for prohibition.

3. Section 6 of the Act under which the exemption is claimed provides :

S. 6(1) "No tax shall be payable under this Act on the sale of goods specified in the second column of Schedule II, subject to the conditions and exceptions, if any, set out in the corresponding entry in the third column thereof.

(2) The State Government may, after giving by notification not less than one month s notice of their intention so to do, by a notification after the expiry of the period of notice mentioned in the first notification amend either Schedule, and thereupon such Schedule shall be deemed to be amended accordingly."

Thus under the Act all articles mentioned in the Schedule were exempt from Sales Tax and articles not so specified were taxable. In the Schedule applicable there were originally two items which are relevant for the purposes of the case. They were items Nos. 6 and 36 :

Item 6 Vegetables - Except when sold in sealed containers.

Item 36 Betel leaves.

4. The Schedule was amended by the C. P. & Berar Sales Tax Amendment Act (Act XVI of 1948) by which item No. 36 was omitted. It is contended that in spite of this omission they were exempt from Sales Tax as they are vegetables. The intention of the legislature in regard to what is vegetables is shown by its specifying vegetables and betel leaves as separate items in the Schedule exempting articles from Sales Tax. Subsequently betel leaves were removed from the Schedule which is indicative of the legislature s intention of not exempting betel leaves from the imposition of the tax. But it was submitted that betel leaves are vegetables and therefore they would be exempt from Sales Tax under item 6. Reliance was placed on the dictionary meaning of the word "vegetable" as given in Shorter Oxford Dictionary where the word is defined as "of or pertaining to, comprised or consisting of, or derived, or obtained from plants or their parts." But this word must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. It has not been defined in the Act and being a word of every day use it must be construed in its popular sense meaning "that sense which people conversant with the subject matter with which the sta

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1961 Supreme(SC) 102

The word "vegetables" in taxing statutes is to be understood as in common parlance, i.e. denoting class vegetables which are grown in a kitchen garden or in a farm and are used for the table.

Cases Referred (2)