1. The Revenue is the revision petitioner. The year of assessment is 1974-73.

2.The only question arising for consideration is "whether the Tribunal is justified in holding that garlic is a vegetable?".

3. The term 'garlic' is not defined in the Kerala General Sales Tax Act; for that matter there is no definition of the term 'vegetables' also. According to the learned counsel for the Revenue, 'garlic' cannot be included within the meaning of the term 'vegetables' commonly known as any kind of plant life or plant product. Garlic, the learned counsel for the Revenue submits, is a spice and if that be to, the sale of the same would attract Sales tax. The assessment, the Assistant Commissioner has entered treating garlic as a spice, requires to be sustained. The Deputy Commissioner (Appeals) upheld the aforesaid assessment. The order of the Tribunal interfering with the assessment order treating garlic as a vegetable, therefore is liable to be vacated, the learned counsel submits.

4. The Supreme Court in State of West Bengal v. Washi Ahmed (39 STC 378) has held thus:

"The word "vegetable!" in item 6 of Schedule I to the Act must be construed as understood in common parlance and