Popular meaning of "vegetables" excludes betel leaves, so the sales tax exemption does not apply.

Betel leaves are not covered by the term "vegetables" in Item 6 of Schedule II, so they do not qualify for exemption under Section 6. The expression "vegetables" in a taxing statute is to be understood in its popular or common parlance sense, meaning goods ordinarily regarded as vegetables for kitchen or table use. Because the Schedule originally treated "vegetables" and "betel leaves" as separate entries, and betel leaves were later omitted, the legislative scheme showed that betel leaves were not intended to fall within the exemption. They are therefore liable to sales tax.

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Issues: Whether betel leaves are "vegetables" within the meaning of Item 6 of Schedule II to the Act so as to remain exempt from sales tax under Section 6.

Analysis: The exemption under Section 6 applied only to goods specifically listed in Schedule II. The Schedule originally treated "vegetables" and "betel leaves" as separate entries, and betel leaves were later omitted from the Schedule. The expression "vegetables" was held to be a word of ordinary usage and not a technical or botanical term. In taxing statutes, such expressions must be understood in their popular or common parlance sense, namely goods ordinarily regarded as vegetables for kitchen or table use. On that approach, and having regard to the separate legislative treatment of betel leaves, the word "vegetables" did not include betel leaves.

Conclusion: Betel leaves are not exempt as vegetables under the Act and are liable to sales tax.

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