MADHAVLAL MOHAN Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) IN this case the applicant has questioned the orders of the Deputy Commissioner, Excise and Taxation, Udaipur and the Sales Tax Officer, Chittorgarh whereby he has been held liable to pay tax on the sale of what are described in the orders of the lower authorities as "wet dates". According to item (2) of the Schedule of the Rajasthan Sales Tax Act, 1954 no tax is payable on the sale or purchase of fresh fruits, sugar cane, vegetables, onion and garlics, etc. The question for determination in the present case is whether what are described as 'wet dates' by the lower authorities are a fresh fruit or a dry fruit. Since there is no definition of "fresh fruits" in the Act and this expression must be understood in the sense in which it is understood in the market, we are of the view that the lower authorities have wrongly used the expression 'wet dates'. IN regard to fruits there can be only two categories, namely fresh fruits or dry fruits and the so called 'wet dates' are nothing but fresh dates. There is no doubt that dates are a fruit and in fact the principal fruit in the countries of the Middle East. IN the market there are two varieties of dates, fresh dates which are wrongly described as "wet dates"and dry dates known as 'chhuharas'. Fresh dates if allowed to dry would not automatically be converted into Chhuharas but would on the contrary rot. Thus fresh dates are distinguishable from dry dates which are Chhuaras. There is the same distinction between grapes which are the dried variety of the same fruit. IN fact this distinction extends to almonds also for there are fresh almonds taken straight from the tree and dry almonds made from fresh almonds. The fact that dates are pressed together so as to reduce bulk and the cost of transport does not alter the position that the so called wet dates are not a dry fruit but a fresh fruit.

(2.) WE, therefore, hold that the assessing as well as the appellate authority erred in holding the applicant to be liable to pay tax on his turnover of the so called "wet dates". WE, therefore, accept this application for revision and set aside the orders of the lower authorities in so far as they have directed the applicant to pay tax on his sales of the so-called "wet dates". .