KRISHNA IYER Vs. STATE OF KERALA

JUDGEMENT

(1.) THE first question for consideration in these petitions is whether 'green ginger' is liable to taxation under the General sales Tax Act, 1125. Both the petitions are by the same person.

(2.) THE period covered by the assessment order challenged in O. P. 767 of 1959 -Ext. A-is the period from 1-10-1957 to 31-3-1958 , and the period covered by the assessment order challenged in O. P. 542 of 1960 -Ext. A-is the period from 1-4-1958 to 31-3-1959.

(3.) 'green chillies' and 'green ginger' go together in the culinary art of Malabar. It is common ground that the Department has treated the petitioner's turnover in respect of 'green chillies' as exempt from taxation on the ground that'green chillies' are within the description of 'vegetables'. If such is the case, we see no reason why'green ginger' also should not be considered as coming within the purview of that exemption. There is a specific averment in the affidavits accompanying the petitions that'green ginger' is a 'vegetable and hence exempt from taxation. No counter-affidavit has been filed on behalf of the Department challenging the correctness of this statement.