https://www.taxtmi.com/caselaws?id=149761 Words describing food items in a taxing exemption entry are construed in their ordinary common parlance sense, not in a botanical or scientific sense. Applying that approach, the entry for vegetables in item 10 of the Third Schedule to the Kerala General Sales Tax Act covered only items commonly understood as vegetables, including some fruits treated as vegetables in trade, such as tomatoes and lime. Pineapple is not ordinarily regarded as a vegetable in either ripe or unripe form and does not qualify as a green fruit under the entry. It therefore falls outside the exemption. en-us Wed, 22 Oct 1969 00:00:00 +0530 Fri, 03 May 2013 12:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149761 Words describing food items in a taxing exemption entry are construed in their ordinary common parlance sense, not in a botanical or scientific sense. Applying that approach, the entry for vegetables in item 10 of the Third Schedule to the Kerala General Sales Tax Act covered only items commonly understood as vegetables, including some fruits treated as vegetables in trade, such as tomatoes and lime. Pineapple is not ordinarily regarded as a vegetable in either ripe or unripe form and does not qualify as a green fruit under the entry. It therefore falls outside the exemption. Case-Laws VAT and Sales Tax Wed, 22 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149761