Ordinary meaning of "vegetables" excludes betel leaves, so sales tax exemption under the notification did not apply.

Green betel leaves called pan were held not to fall within the ordinary popular meaning of "vegetables" in the exemption notification under the Bihar Sales Tax Act, 1944. The notification was read as covering specified goods intended as normal articles of human diet, while betel leaves were treated as masticatories rather than food-stuffs. On that construction, the exemption did not apply and the leaves remained taxable under the Act.

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Issues: Whether green betel leaves called pan were taxable articles within the meaning of Section 6 of the Bihar Sales Tax Act, 1944 read with Notification No. 7567F dated 8th July, 1944.

Analysis: The notification exempted specified classes of goods, and the word "vegetables" occurring therein had to be read in its ordinary popular sense. The items grouped in the notification showed that the exemption was intended for normal articles of human diet. Betel leaves are not food-stuffs; they are masticatories and, at the highest, may be regarded as aids to digestion. They do not fall within the common understanding of green vegetables, and the exemption for vegetables did not extend to them.

Conclusion: Green betel leaves called pan were taxable and were not exempted by the notification, so the answer was in the affirmative against the assessee.

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