Common parlance meaning of "vegetable" brings lucerne leaves within sales tax exemption under the notification.

In taxing statutes, the term "vegetable" is construed in its common parlance sense rather than in a broad botanical or natural-history sense. Applying that test, lucerne leaves, being edible greens capable of human consumption and ordinarily understood as vegetable matter, fall within the exemption entry under the relevant sales tax notification. Lucerne leaves were therefore treated as exempt from sales tax, and the Revenue's challenge failed.

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Issues: Whether lucerne grass or lucerne leaves fall within the expression "vegetable" for the purpose of sales tax exemption under G.O. No. 1764 (Revenue) dated 05.04.1960, as amended.

Analysis: The expression "vegetable" in a taxing entry is to be understood in its common parlance sense and not in the broad botanical or natural-history sense. On that approach, the relevant enquiry is whether the item is ordinarily understood as a table vegetable or a class of edible vegetable matter used for human consumption. Lucerne was found to be capable of human consumption, to be used as food in some countries, and to possess nutritive value. Applying the common parlance standard, lucerne leaves, being a species of greens, answer the description of "vegetable".

Conclusion: Lucerne leaves are covered by the expression "vegetable" and are entitled to exemption. The Revenue's challenge failed.

Final Conclusion: The exemption entry was construed in favour of the assessee on the basis of ordinary market understanding of the term "vegetable", and the tax cases were dismissed.

Ratio Decidendi: In taxing statutes, the term "vegetable" must be construed according to common parlance, and edible greens ordinarily understood as vegetables fall within the exemption.

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