https://www.taxtmi.com/caselaws?id=144199 Green ginger falls within the exempted entry for vegetables under item 6 of the Schedule to the Bengal Finance (Sales Tax) Act, 1941. The term "vegetable" is construed in its popular and common-parlance meaning rather than a botanical or dictionary sense, applying whether the article is ordinarily grown in a kitchen garden or farm and used for the table. The 1954 addition of the Bengali terms "sabji, tarkari or sak" does not restrict the exemption to exclude green ginger; those expressions can include it. Any ambiguity in the scope of the fiscal exemption is resolved in favour of the claimant, resulting in sales-tax exemption for green ginger. 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 falls within the exempted entry for vegetables under item 6 of the Schedule to the Bengal Finance (Sales Tax) Act, 1941. The term "vegetable" is construed in its popular and common-parlance meaning rather than a botanical or dictionary sense, applying whether the article is ordinarily grown in a kitchen garden or farm and used for the table. The 1954 addition of the Bengali terms "sabji, tarkari or sak" does not restrict the exemption to exclude green ginger; those expressions can include it. Any ambiguity in the scope of the fiscal exemption is resolved in favour of the claimant, resulting in sales-tax exemption for green ginger. Case-Laws VAT and Sales Tax Mon, 08 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144199