https://www.taxtmi.com/caselaws?id=99337 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. en-us Tue, 14 Mar 1961 00:00:00 +0530 Tue, 22 Oct 2013 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99337 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. Case-Laws VAT and Sales Tax Tue, 14 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99337