JAGABANDHU SAHU Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE Sales Tax Tribunal has referred the following question under Section 24 (1)of the Orissa Sales Tax Act for the opinion of the High Court: "whether in the facts and circumstances of the case, ginger is not a vegetable according to the test as finally settled by the Supreme Court. " "vegetables" are not taxable under the Orissa Sales Tax Act. If ginger is vegetable, it is not taxable. This is how the question gathers importance.

(2.) THE Tribunal has found that ginger is not vegetable. Its view is based on ILR (1961) Cut 175, Dhadi Sahu v. Commissioner of Sales Tax, Orissa, in paragraph 8 their Lordships laid down the following test:

(3.) IT is to be noticed that this is the only decision in India which lays down the test that, in order to come within the meaning of 'vegetable' the particular vegetable must be used for the primary purpose of food. Mr. Bhattacharya contends that the aforesaid decision is directly contrary to the view expressed by the Supreme Court and can no longer be held to be good law. The view of the Division Bench was based on a passage appearing in Corpus Juris Secundum (91 C. J. S. 804) which is as follows:-