DY COMMR OF SALES TAX Vs. VISWAMBARAN

JUDGEMENT

(1.) The question raised in this revision is whether arrow root is liable to be assessed as 'vegetables' under entry 10 of the IIIrd Schedule to the Kerala General Sales Tax Act 1963, or under S.5A at a more onerous rate. The Sales Tax Appellate Tribunal, deferring from the concurrent conclusions of the Sales Tax Officer and the Deputy Commissioner, held that arrow root is a vegetable and is liable to be assessed as such. The State has preferred this revision against the decision of the Tribunal.

(2.) Entry 10 of the IIIrd Schedule to the Kerala General Sales Tax Act reads: --

(3.) The principle of interpretation of the term 'vegetables' occurring in the entry in a taxing statute such as the Sales Tax Act is too well known to need repetition. The accepted principle is that the term must be understood in the popular sense and in the sense known to the world of trade and commerce. The question has arisen under the entry as to whether betel leaves are vegetables or not. After analysing the position, it was ruled by the Supreme Court in Ramavatar Mudhaiprasad v. Asst. Sales Tax Officer (12 STC 286) that betel leaves are vegetables. In the course of its discussion it was stated by the Supreme Court that the word "vegetables" in taxing statutes is to be understood as in common parlance, i.e. denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table. We think that arrow root more than amply satisfies the conception thus explained by the Supreme Court and answers also to the principles of interpretation sanctioned by the judicial decisions. Arrow root is one of those vegetables grown both in the kitchen garden and in a farm. It has brisk sales in the market as children's food. Just as carrots, radish, ginger etc. pass as vegetables, we have little doubt that arrow root will also qualify for inclusion in the term.