STATE OF TAMIL NADU Vs. A K SUNDARAM

JUDGEMENT

(1.) 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 :

(2.) 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-root powder sold by the assessee in packets is a preparation of vegetables. Arrow-root converted into powder cannot be taken to be a preparation of vegetables, even assuming that arrow-root is a vegetable, as has been held by the Kerala High Court in the said decision.

(3.) According to the learned counsel for the revenue, even if it is not a preparation of vegetable, it is still an article of food. Normally, the dictionary meaning of food is something taken into the system to maintain life and growth and to supply nourishment. We do not think that in that sense arrow-root powder sold by the assessee can be taken to be an article of food. As has been pointed out by the Tribunal, even if arrow-root is a vegetable, every product of vegetable cannot be taken to be an item of food. If every product of vegetable is taken as food, then even turmeric powder has to be taken as food, which is obviously untenable.