Fresh fruit exemption fails for processed zahedi dates treated as dry or preserved fruit under sales tax rules.

"Zahedi khajur" does not qualify as "fresh fruit" under rule 3(27) of the Bengal Sales Tax Rules, 1941, because the term was not defined and had to be given its ordinary or commercial meaning. The Tribunal noted that the dates had undergone grading, processing, packing and fumigation for preservation before sale, and an article so treated is ordinarily understood as dry or preserved fruit rather than fresh fruit. A later notification treating "zahedi" dates as dry or preserved fruit reinforced that construction, so the exemption claim failed.

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Issues: Whether 'zahedi khajur' is 'fresh fruit' within the meaning of rule 3(27) of the Bengal Sales Tax Rules, 1941, so as to qualify for exemption from sales tax.

Analysis: The expression 'fresh fruit' was not defined in the Act or the Rules, and therefore had to be understood in its ordinary or commercial sense. On the material placed before the Tribunal, the imported 'zahedi khajur' underwent grading, processing, packing and fumigation for preservation before sale. In common parlance, an article subjected to such preserving process does not remain a fresh fruit but falls within the category of dry or preserved fruit. The subsequent notification also specifically treated 'zahedi' dates as dry or preserved fruit, corroborating that understanding.

Conclusion: 'Zahedi khajur' is not fresh fruit within rule 3(27) of the Bengal Sales Tax Rules, 1941, and the exemption claim fails.

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