Vegetable classification for sales tax exemption upheld for lemon under the relevant schedule and notification.

Lemon was treated as a vegetable for sales tax classification, following the Supreme Court's position on the commodity's nature. On that basis, it fell within item 11 of Schedule III and the relevant notification dated 1 July 1959, so the exemption from general or special sales tax applied. The dealer's claim to exemption was accordingly upheld.

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Issues: Whether lemon is a vegetable exempt from general or special sales tax under item 11 of Schedule III and the relevant notification dated 1 July 1959.

Analysis: The question turned on the proper classification of lemon for sales tax purposes. The Court noted that the issue had already been determined by the Supreme Court and proceeded on that basis. Once lemon was treated as a vegetable, it fell within the exemption granted by item 11 of Schedule III read with Notification No. STGL-AR-107/59-9134-F.T. dated 1 July 1959.

Conclusion: Lemon is a vegetable and is exempt from the levy of general or special sales tax.

Final Conclusion: The reference was answered in favour of the dealer, and the claimed exemption was upheld.

Ratio Decidendi: Where a commodity is held to be a vegetable within the meaning of the exemption entry, it qualifies for sales tax exemption under the relevant schedule and notification.

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