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of <h1>Supreme Court: Chillies & lemons are 'vegetables' under Sales Tax Act. Appeal allowed, assessments quashed.</h1> <h3>Mangulu Sahu Ramahari Sahu Versus The Sales Tax Officer, Ganjam</h3> Mangulu Sahu Ramahari Sahu Versus The Sales Tax Officer, Ganjam - [1973] 32 STC 494 (SC) The Supreme Court considered whether chillies and lemons are 'vegetables' under the Orissa Sales Tax Act. The Court disagreed with the Orissa High Court's interpretation and held that chillies and lemons are indeed vegetables in common parlance. The appeal was allowed, the High Court's decision was set aside, and the assessments were quashed. The respondent was ordered to pay costs, and any collected sales tax was to be refunded by the State.
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