https://www.taxtmi.com/caselaws?id=148523 In taxing statutes, "vegetable" is construed in its common parlance sense, meaning plants grown in a kitchen garden or farm and used for the table. A narrower test limited to items serving as primary food is not supported by Supreme Court authority. Applying that ordinary meaning and local understanding in Orissa, ginger, which is commonly grown in kitchen gardens and used at the table to add flavour, falls within the vegetable category and is exempt from tax under the Orissa Sales Tax Act. en-us Thu, 26 Jun 1969 00:00:00 +0530 Mon, 29 Apr 2013 15:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148523 In taxing statutes, "vegetable" is construed in its common parlance sense, meaning plants grown in a kitchen garden or farm and used for the table. A narrower test limited to items serving as primary food is not supported by Supreme Court authority. Applying that ordinary meaning and local understanding in Orissa, ginger, which is commonly grown in kitchen gardens and used at the table to add flavour, falls within the vegetable category and is exempt from tax under the Orissa Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 26 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148523