Betel leaves excluded from the "green vegetables" exemption because they are not ordinarily used as food

Betel leaves were held not to fall within the exemption for "green vegetables" under the sales tax notification. The term "vegetable" was construed in the context of the notification as fresh vegetables ordinarily grown and used as food at the table, not in the broader botanical sense. "Green" was understood to mean young and tender, as opposed to dried. Because betel leaves are ordinarily used as a masticatory or digestive aid rather than as food, occasional consumption by some persons did not bring them within the exemption.

---

---

Issues: Whether betel leaves fall within the exemption for "green vegetables" under the sales tax notification issued under the U.P. Sales Tax Act, 1948.

Analysis: The expression "vegetable" was read in the sense in which it would be understood in the context of the exemption notification, namely as fresh vegetables ordinarily grown and used as food at the table, not in the wider botanical sense. The word "green" was taken to mean young and tender, contrasted with dried. Betel leaves were found to be ordinarily used as a masticatory or digestive aid rather than as food, and the fact that they may occasionally be eaten by some persons did not bring them within the exemption. The surrounding items in the notification also indicated that the exemption was meant for commonly consumed food articles of the same class.

Conclusion: Betel leaves do not fall under the category of "green vegetables" and are not exempt from sales tax.

---