Common parlance meaning of vegetable brings ginger within tax exemption under the Orissa Sales Tax Act.

In taxing statutes, "vegetable" is construed in its common parlance sense, meaning plants grown in a kitchen garden or farm and used for the table. A narrower test limited to items serving as primary food is not supported by Supreme Court authority. Applying that ordinary meaning and local understanding in Orissa, ginger, which is commonly grown in kitchen gardens and used at the table to add flavour, falls within the vegetable category and is exempt from tax under the Orissa Sales Tax Act.

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Issues: Whether ginger is a vegetable for the purposes of the Orissa Sales Tax Act.

Analysis: The expression "vegetable" in taxing statutes is to be understood in its common parlance sense, namely, as denoting plants grown in a kitchen garden or farm and used for the table. A narrower test based on whether the item is used as a primary food is not supported by the Supreme Court decisions. Ginger is commonly grown in kitchen gardens and is used with food at the table to add flavour or taste, and the local understanding in Orissa brings it within the taxable exemption category of vegetables.

Conclusion: Ginger is a vegetable and is not taxable under the Orissa Sales Tax Act.

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