Classification of dried chicory roots under exemption entries failed on the popular parlance test and fell outside Schedule I.

Dried chicory roots were not treated as fresh vegetables or edible tubers under the popular parlance test, and they were not shown to fall within flower, fruit or vegetable seeds, bulbs, tubers or similar plants covered by the exemption entries in Schedule I to the Gujarat Sales Tax Act, 1969. The classification dispute turned on whether the goods answered those entry descriptions; because the goods were dried chicory roots and not tubers fit for growing fresh plants, the exemption provisions did not apply. The Tribunal's view that entry 8 and entry 23 were inapplicable was upheld, and the issue was decided in favour of the Revenue.

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Issues: Whether dried bits of chicory roots were covered by entry 8 or entry 23 of Schedule I to the Gujarat Sales Tax Act, 1969.

Analysis: The dispute turned on the classification of dried chicory roots under the exemption schedule. Applying the popular parlance test, dried chicory roots were held not to be fresh vegetables or edible tubers. They were also not shown to fall within flower, fruit or vegetable seeds, nor within bulbs, tubers or plants of the kind specified in entry 23. Since the goods sold were dried chicory roots and not tubers fit for growing fresh plants, the exemption entries did not apply.

Conclusion: The Tribunal was right in holding that dried bits of chicory roots were not covered by entry 8 or entry 23 of Schedule I, and the question was answered against the assessee and in favour of the Revenue.

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