JUGINDER NURSERY Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE short question falling for decision in this reference is whether flower plants are exempted under item No. 7 of the Second Schedule to the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union territory of Delhi. Item No. 7 is in the following terms : -

(2.) THE decision of this question depends ultimately on whether the word "vegetable" in this item qualifies only the word "seeds" or it qualifies the word "plants" as well. Indeed, the assessee had in his application for reference formulated the question on these lines.

(3.) READING the plain language of item No. 7, I am unable to construe the word "plants" as used therein to connote a distinct item wholly unconnected with or unrelated to the words "vegetables, green or dried and vegetable seeds". Looking at the scheme of the Second Schedule also, I do not think the Legislature intended to use the word "plants" in the comprehensive sense suggested by Shri Vohra. Such a construction, in my opinion, does not conform to the scheme in which various items have been categorised as exempted goods in this Schedule. The expressions "other than medicinal preparations" and "except when sold in sealed containers" used after the word "plants" in the item in question would also seem to me to indicate the intention of the law -maker to govern not only the word "plants" but also the preceding categories of goods, namely, "vegetables, green or dried and vegetable seeds", and if that be the true legislative scheme, it is difficult to impute to the Legislature an intention to use the word "plants" as a distinct category of goods designed to include all kinds of plants, whether vegetable or otherwise. The opening word of this entry, namely, "vegetables" seems to me also to supply the key to the legislative intent as to the meaning of this entry as a whole.