1. This is a reference under the Sales Tax Act and the short question that arises for our determination is whether sugarcane is a fresh vegetable which is exempted from the provisions of the Sales Tax Act. We are concerned with the Act V. of 1946. and under Section 7 goods which were specified in the first column of Schedule II were exempted from the Sales Tax, and when we turn to this Schedule, item 8 is "Fresh vegetables" and item 9 is "Fresh fruits", and the contention of the assessee was that "sugarcane" was a "fresh vegetable" and therefore exempted from the tax. The Sales Tax Tribunal has accepted this contention, and the State has come on this reference.

2. "Vegetable" is not defined in the Act and therefore it is possible to put upon that expression one of two constructions, either we might put upon "vegetable" a construction which is consistent with the plain and natural meaning in the English language or we might put a construction which would give to that, expression a special meaning look upon the expression as a term of art.

In its plain and natural meaning a "vegetable" clearly is wide enough to cover a "sugar-cane"; but what is urged by the Advocate General i