Commercial meaning of vegetables controls sales tax classification of garlic where the notification expressly excludes it.

Garlic was treated as falling within the ordinary commercial and popular meaning of "vegetables" for sales tax purposes, because the relevant entry used a generic class description and specifically excluded certain items such as ginger, lemon and chillies. The express exclusion of garlic was read as showing that, absent that exclusion, garlic would ordinarily be covered by the entry. The classification was reinforced by the broader understanding that comparable items may fall within the term "vegetables" unless they are specifically excluded by notification. On that basis, garlic was held to be a vegetable for the relevant sales tax entry, and the issue was decided against the Revenue.

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Issues: Whether garlic is a vegetable and therefore falls within the exempted category of vegetables for sales tax purposes under the relevant entry and notification.

Analysis: The relevant entry treated "vegetables" as a common generic class but expressly excluded certain items, including ginger, garlic, lemon and chillies. The express exclusion of garlic from the entry was taken as indicative that, but for the exclusion, garlic would ordinarily have fallen within the ordinary commercial and popular meaning of vegetables. The classification was also supported by the earlier understanding that comparable items such as lemon, chilli and ginger could fall within the term "vegetables" unless specifically excluded by notification.

Conclusion: Garlic was held to be a vegetable for the purpose of the relevant sales tax entry, and the answer was returned against the Revenue.

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