https://www.taxtmi.com/caselaws?id=152354 Arrow-root was held to fall within the popular and commercial meaning of "vegetables" for Entry 10 of the Third Schedule to the Kerala General Sales Tax Act, 1963. Applying the ordinary understanding of the term in trade and common usage, the court treated arrow-root as a marketable food item grown in kitchen gardens and farms and used for human consumption. As a result, the Third Schedule applied, and the goods were entitled to the treatment attached to that schedule through Section 9, rather than assessment under Section 5A at a higher rate. en-us Fri, 10 Aug 1979 00:00:00 +0530 Sat, 29 Jun 2013 18:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152354 Arrow-root was held to fall within the popular and commercial meaning of "vegetables" for Entry 10 of the Third Schedule to the Kerala General Sales Tax Act, 1963. Applying the ordinary understanding of the term in trade and common usage, the court treated arrow-root as a marketable food item grown in kitchen gardens and farms and used for human consumption. As a result, the Third Schedule applied, and the goods were entitled to the treatment attached to that schedule through Section 9, rather than assessment under Section 5A at a higher rate. Case-Laws VAT and Sales Tax Fri, 10 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152354