P A THILLAI CHIDAMBARA NADAR P A THILLAI CHIDAMBARA NADAR Vs. ASSTT COMMISSIONER MADURAI:STATE OF TAMIL NADU

JUDGEMENT

(1.) (Minority view):- Under G.O. No. 1764 dated 5-4-1960, as amended on 22-12-1960, issued under the Tamil Nadu General Sales Tax Act, 1959, 'fresh fruit' and 'vegetable' are exempt from the levy of sales tax. Whether ripened coconut with or without husk can be considered to be 'vegetable' is the question in these appeals.

(2.) I respectfully agree with my learned brother Tulzapurkar J. that principles to be adopted in deciding that question are well settled i.e. in interpreting items in statutes whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used, but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. 'Fresh fruit' or 'vegetable' has not been defined in the Act.

(3.) My learned brothers have come to the conclusion that it cannot be disputed that ripened coconut will not be A 'fresh fruit' in terms of the said notification, I respectfully agree. But my learned brothers have also found that ripened coconut cannot be considered to be 'vegetable', I am not so sure on this aspect. Whether ripened coconut can be considered to be a 'vegetable' or 'fruit' in any part of India will depend upon the evidence available. Tastes vary, habits differ and food served, prepared and consumed at the tables in different parts of the country also vary. Therefore, it is safer not to rest our decision on our subjective ideas, if possible. I, however, respectfully agree with the conclusion reached by my learned brothers that the appeals should be dismissed.