STATE OF ORISSA Vs. BHAGAWANDAS ASHOK KUMAR

JUDGEMENT

(1.) AT the instance of the Revenue on the applications made under section 24 (2) (b) of the Orissa Sales Tax Act, 1947, this Court directed the Member, Sales Tax Tribunal, Orissa, to state a case and refer the following common question for the opinion of the court :

(2.) THE Tribunal came to the conclusion that garlic was vegetable. The Tribunal referred to the decision of the Supreme Court in the case Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, Ganjam [1973] 32 STC 494 (SC) where it was held that lemon and chilli were vegetables. It has also been held that ginger is vegetable. Entry 5 of the schedule of taxable (sic) goods, as amended by the relevant notification with effect from 1st October, 1974, read thus :-