https://www.taxtmi.com/caselaws?id=127568 Betel leaves were treated as distinct from "vegetables" for sales tax purposes because taxing terms take their ordinary commercial meaning, not a broad botanical meaning. Their specific exemption did not continue after its deletion through the general vegetable exemption, validating the levy. Any defect requiring Governor-General's assent in earlier legislation was severable and did not invalidate the amendment; the Legislature's plenary power to amend its law was not restricted by conditions governing delegated amendment powers. Taxing betel leaves while exempting vegetables was commodity-based classification, not discriminatory treatment between dealers. The challenge to the sales tax notices failed. en-us Tue, 26 Jul 1955 00:00:00 +0530 Tue, 12 Mar 2013 12:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127568 Betel leaves were treated as distinct from "vegetables" for sales tax purposes because taxing terms take their ordinary commercial meaning, not a broad botanical meaning. Their specific exemption did not continue after its deletion through the general vegetable exemption, validating the levy. Any defect requiring Governor-General's assent in earlier legislation was severable and did not invalidate the amendment; the Legislature's plenary power to amend its law was not restricted by conditions governing delegated amendment powers. Taxing betel leaves while exempting vegetables was commodity-based classification, not discriminatory treatment between dealers. The challenge to the sales tax notices failed. Case-Laws VAT and Sales Tax Tue, 26 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127568