Common parlance test for taxing entries: green ginger qualifies as a vegetable and is tax exempt.

Words in a taxing entry describing ordinary goods are construed in their common parlance or popular sense, not by technical or botanical definitions. On that approach, green ginger is treated as a vegetable commonly sold and understood as such, and it falls within the expression "vegetables, green or dried, commonly known as sabji, tarkari or sak" in item 6 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941. The practical effect is that sales of green ginger are exempt from tax under section 6(1) of the Act.

---

---

Issues: Whether green ginger falls within the expression "vegetables, green or dried, commonly known as 'sabji, tarkari or sak'" in item 6 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, so as to be exempt from sales tax under section 6(1) of that Act.

Analysis: The word "vegetable" in a taxing statute is to be understood in its common parlance or popular sense and not in any technical or botanical sense. On that approach, the expression covers those vegetables which are ordinarily grown in a kitchen garden or farm and are used for the table. Green ginger is commonly sold as a vegetable, is ordinarily treated by the public and by traders as a vegetable, and is included in the Bengali expression "sabji, tarkari or sak". The exemption in item 6 therefore applies.

Conclusion: Green ginger is covered by item 6 of Schedule I and its sale is exempt from tax under section 6(1) of the Bengal Finance (Sales Tax) Act, 1941.

Ratio Decidendi: Words used in a taxing entry describing ordinary goods must be construed according to their common parlance or popular meaning, and not by technical or scientific definitions.

---