Common Parlance Test for Tax Exemptions: Pineapple does not qualify as a vegetable or green fruit under the schedule entry.

Words describing food items in a taxing exemption entry are construed in their ordinary common parlance sense, not in a botanical or scientific sense. Applying that approach, the entry for vegetables in item 10 of the Third Schedule to the Kerala General Sales Tax Act covered only items commonly understood as vegetables, including some fruits treated as vegetables in trade, such as tomatoes and lime. Pineapple is not ordinarily regarded as a vegetable in either ripe or unripe form and does not qualify as a green fruit under the entry. It therefore falls outside the exemption.

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Issues: Whether pineapple is a vegetable or green fruit within item 10 of the Third Schedule to the Kerala General Sales Tax Act, 1963, so as to qualify for exemption under section 9.

Analysis: The expression "vegetables" in taxing legislation is to be understood in common parlance and not in the botanical or scientific sense. The inclusive wording of item 10 shows that the entry covers vegetables in ordinary commercial understanding, including certain ripe fruits such as tomatoes and lime which are treated as vegetables for the purpose of the schedule. Applying that test, pineapple is not regarded by ordinary consumers as a vegetable in either its ripe or unripe state, and it does not answer the description of a green fruit within the entry.

Conclusion: Pineapple is neither a vegetable nor a green fruit under item 10, and the assessee was not entitled to exemption.

Ratio Decidendi: Words describing food articles in a taxing entry must be construed in their ordinary common parlance sense, and an item falls within the exemption only if it is so understood by persons dealing with the subject matter.

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