https://www.taxtmi.com/caselaws?id=100862 Chillies and lemons were treated as vegetables under the Orissa Sales Tax Act, 1947 because the expression "vegetables" was construed in its common parlance sense, not in a technical or botanical sense. The Court applied the everyday understanding of the word, noting that these items are ordinarily grown in kitchen gardens or farms and are used at the table. The fact that some people may not regard them as food did not alter their general commercial and ordinary meaning. The contrary view was rejected, and the ratio affirms that undefined words of everyday use in taxing statutes are read in popular sense. en-us Fri, 10 Nov 1972 00:00:00 +0530 Tue, 17 Sep 2013 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100862 Chillies and lemons were treated as vegetables under the Orissa Sales Tax Act, 1947 because the expression "vegetables" was construed in its common parlance sense, not in a technical or botanical sense. The Court applied the everyday understanding of the word, noting that these items are ordinarily grown in kitchen gardens or farms and are used at the table. The fact that some people may not regard them as food did not alter their general commercial and ordinary meaning. The contrary view was rejected, and the ratio affirms that undefined words of everyday use in taxing statutes are read in popular sense. Case-Laws VAT and Sales Tax Fri, 10 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100862