RAMANUJAM, J.

The only question that arises for consideration in this tax case filed by the revenue is, whether arrow-root powder sold by the assessee would fall under item 103(viii) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, which is as follows :

"103(viii) Foods including preparations of vegetables, fruits, milk, cereals, flour, starch, birds, eggs, meat and meat offals, animals blood, fish, crustaceans and molluscs which -

(a) are sold under any brand name registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958); and

(b) do not fall under item 24."

According to the revenue arrow-root powder would fall either under" food"or under" preparation of vegetables" *

. The Tribunal has held that arrow-root powder is neither an item of food nor is it a preparation of vegetables, that the arrow-root powder is generally consumed by people who are ill, particularly those suffering from diarrhoea or similar diseases and that therefore it cannot be taken to be an article of food.

In Deputy Commissioner of Sales Tax v. R. Viswambharan, the Kerala High Court has held that arrow-root is a vegetable. But the question here is, whether arrow