https://www.taxtmi.com/caselaws?id=144199 Green ginger was held to fall within, or at least be capable of falling within, the exempted entry for vegetables in item 6 of the Schedule to the Bengal Finance (Sales Tax) Act, 1941. The Court applied the popular and common parlance test rather than a botanical or dictionary meaning, relying on whether the article is ordinarily produced in a kitchen garden or farm and used for the table. The 1954 amendment adding the Bengali expressions "sabji, tarkari or sak" did not narrow the exemption to exclude green ginger, and any ambiguity in the fiscal exemption was resolved in favour of the claimant. en-us Mon, 08 May 1967 00:00:00 +0530 Mon, 22 Apr 2013 14:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144199 Green ginger was held to fall within, or at least be capable of falling within, the exempted entry for vegetables in item 6 of the Schedule to the Bengal Finance (Sales Tax) Act, 1941. The Court applied the popular and common parlance test rather than a botanical or dictionary meaning, relying on whether the article is ordinarily produced in a kitchen garden or farm and used for the table. The 1954 amendment adding the Bengali expressions "sabji, tarkari or sak" did not narrow the exemption to exclude green ginger, and any ambiguity in the fiscal exemption was resolved in favour of the claimant. Case-Laws VAT and Sales Tax Mon, 08 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144199