https://www.taxtmi.com/caselaws?id=127086 Green betel leaves called pan were held not to fall within the ordinary popular meaning of "vegetables" in the exemption notification under the Bihar Sales Tax Act, 1944. The notification was read as covering specified goods intended as normal articles of human diet, while betel leaves were treated as masticatories rather than food-stuffs. On that construction, the exemption did not apply and the leaves remained taxable under the Act. en-us Wed, 26 Jan 1949 00:00:00 +0530 Mon, 25 Feb 2013 18:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127086 Green betel leaves called pan were held not to fall within the ordinary popular meaning of "vegetables" in the exemption notification under the Bihar Sales Tax Act, 1944. The notification was read as covering specified goods intended as normal articles of human diet, while betel leaves were treated as masticatories rather than food-stuffs. On that construction, the exemption did not apply and the leaves remained taxable under the Act. Case-Laws VAT and Sales Tax Wed, 26 Jan 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127086